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    <title>2013 (4) TMI 181 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondent, holding that the burden of proof regarding passing on duty to customers shifted to the department once the respondent demonstrated bearing the duty. As the department failed to provide evidence contradicting the respondent&#039;s claim, the refund claims were upheld, and the Revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal ruled in favor of the respondent, holding that the burden of proof regarding passing on duty to customers shifted to the department once the respondent demonstrated bearing the duty. As the department failed to provide evidence contradicting the respondent&#039;s claim, the refund claims were upheld, and the Revenue&#039;s appeals were dismissed.</description>
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