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    <title>Court Rules Duty Non-Leviable; Assessee Entitled to Refund as Duty Burden Was Not Passed to Customer.</title>
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    <description>Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same .... - HC</description>
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