1998 (9) TMI 221

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....A.K. Agarwal, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The appellants herein are processing fabrics on job work basis and paying the duty to the department. They are also passing on the burden of duty to the persons on whose behalf they are undertaking the job work for the job charges from their customers (M/s. Oswal Industries herein). The lower authorities have rejec....

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....e credited to the consumer welfare fund but paid to the applicants, if such amount is relatable to the duty of excise borne by a buyer and if he had not passed on the incidence of such duty to any such other person. Ld. Advocate submits that since the appellant's buyers i.e., M/s. Oswal Industries had not passed on the incidence of duty to any other person, therefore, the refund of duty should be ....