2007 (12) TMI 64

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....ount has been directed to be credited to the consumer walfare fund instead being paid to the appellants herein on the ground that they had not discharged the burden cast upon them to show that they have not passed on the incidence of duty to their customers. The appeal arises out of such order. 2. I have heard both sides and find merit in the appellants contention that since the amount of excess ....