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    <description>The appeal was allowed by the Tribunal, remanding the case back for further verification of evidence to determine the eligibility of the refund claim and whether the burden of duty was passed on to the customer. The lower authorities had not conclusively assessed these aspects, leading to the decision for a fresh consideration of the case, providing the Appellant with an opportunity to present additional evidence. All issues were left open for further evidence presentation by both parties.</description>
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      <description>The appeal was allowed by the Tribunal, remanding the case back for further verification of evidence to determine the eligibility of the refund claim and whether the burden of duty was passed on to the customer. The lower authorities had not conclusively assessed these aspects, leading to the decision for a fresh consideration of the case, providing the Appellant with an opportunity to present additional evidence. All issues were left open for further evidence presentation by both parties.</description>
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