2008 (1) TMI 684

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....ukhopadhyay, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)].  The issue in the present case is that the appellants have been denied refund on the ground that the excess duty charged from customers was later on reimbursed to the customers by issue of credit notes. The Commissioner (Appeals) while denying the refund has relied upon the decision of the CESTAT in the case o....

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....peals) order needs to be set aside. 2. I have considered the submissions. I find that though the Commissioner (Appeals) has rejected the claim only on the ground that the credit notes cannot be considered as evidence that the incidence of duty has not been passed on, he has not looked into other aspects whether the incidence of duty has really been passed on or not. It is the appellant's c....