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    <title>1999 (12) TMI 159 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal for remand in a case concerning the rejection of a refund claim for Central Excise duty on Glass Wool mats. The appellants argued that the duty burden was not passed on to customers due to lower sales realization compared to production costs. The Tribunal found merit in this argument, emphasizing the need for a comprehensive review by the Assistant Commissioner, including consideration of all evidence and a Supreme Court judgment. The case was remanded for further review and appropriate orders in accordance with the law.</description>
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    <pubDate>Wed, 01 Dec 1999 00:00:00 +0530</pubDate>
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      <title>1999 (12) TMI 159 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92840</link>
      <description>The Tribunal allowed the appeal for remand in a case concerning the rejection of a refund claim for Central Excise duty on Glass Wool mats. The appellants argued that the duty burden was not passed on to customers due to lower sales realization compared to production costs. The Tribunal found merit in this argument, emphasizing the need for a comprehensive review by the Assistant Commissioner, including consideration of all evidence and a Supreme Court judgment. The case was remanded for further review and appropriate orders in accordance with the law.</description>
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      <pubDate>Wed, 01 Dec 1999 00:00:00 +0530</pubDate>
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