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    <title>1998 (5) TMI 122 - CEGAT, MADRAS</title>
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    <description>The Tribunal dismissed the appeal regarding a refund claim under Section 11D of the Central Excise Act, 1944, as the appellants failed to prove that the duty burden was not passed on to buyers. The absence of proforma invoices and generic descriptions raised doubts, leading to the appeal&#039;s dismissal. The Tribunal held that the burden of proof was not met, distinguishing cited case law and finding no basis for interference with the original order.</description>
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      <description>The Tribunal dismissed the appeal regarding a refund claim under Section 11D of the Central Excise Act, 1944, as the appellants failed to prove that the duty burden was not passed on to buyers. The absence of proforma invoices and generic descriptions raised doubts, leading to the appeal&#039;s dismissal. The Tribunal held that the burden of proof was not met, distinguishing cited case law and finding no basis for interference with the original order.</description>
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