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2013 (11) TMI 1358 - CESTAT CHENNAIClaim for refund of duty - Section 11B - Held that:- This is a case where the appellant had passed on the service tax incidence, for which refund is now being claimed, to another party. In such a situation provisions of Section 11B is clearly applicable and a mistake made by another Deputy Commissioner cannot be reason enough to overrule the provisions of Section 11B of the Central Excise Act - Decided against assessee.
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