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2007 (12) TMI 64 - AT - CustomsSince the amount of excess duty claim has been shown as receivable (recoverable) in the balance sheet, they have not passed on the incidence of duty to their customers and have successfully discharged the burden cast upon them - certificate of chartered accountant shows that excess duty paid has not been added into the cost of final product i.e. plastic shoe – held that refund is to be paid to the appellants instead being credited to the consumer welfare fund - allow the appeal.
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