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    <title>2003 (7) TMI 422 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI-I</title>
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    <description>The Commissioner found that the appellants had proven the excess duty was not passed on to the customer, leading to the denial of the refund being unjustified. The impugned order was deemed legally flawed and set aside, allowing the appeal with any consequential relief.</description>
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      <description>The Commissioner found that the appellants had proven the excess duty was not passed on to the customer, leading to the denial of the refund being unjustified. The impugned order was deemed legally flawed and set aside, allowing the appeal with any consequential relief.</description>
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