2009 (3) TMI 817

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....ran, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the rejection of the claim for refund on the ground that the appellants had not rebutted the presumption of passing on the incidence of the duty to any other person as required in terms of Section 11B(1) of the Central Excise Act, 1944. 2. The plea of the appel....