2003 (7) TMI 424

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....i Balasundaram, Member (J)]. - The above appeal arises out of the order of the Commissioner (Appeals) upholding the adjudication order by which the claim for refund of duty paid on one consignment of Electronic typewriters imported by the appellants was dismissed. On the ground that the importers had not established that the incidence of excess duty paid by them had not been passed on to any oth....