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    <title>Tribunal Questions Burden of Proof in Excess Excise Duty Refund Case Beyond Original Notice.</title>
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    <description>Refund of the excess excise duty paid - Tribunal has travelled beyond the show cause notice and has given a reasoning in paragraph 5 of the order passed by the Tribunal that the appellant has not established whether incidence of excess paid duty was not passed to the customer in the form of availment of MODVAT/CENVAT credit. - HC</description>
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