2009 (12) TMI 807

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....DER Claim for refund of Rs. 3,28,820/- has been held to be admissible to the assessees on merits; however, the amount has been directed to be credited into the Consumer Welfare Fund as the assessees had not established the non-passing on of incidence of duty to their buyers. 2. I have heard both sides. Although the submission that the prices did not change before and after assessment is not ....