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2012 (4) TMI 410 - CESTAT, AHMEDABADRejecting the refund claim filed by the assessee for refund of duty paid and not collected from their purchasers - the refund claim has arisen on the ground that the appellant was not supposed to discharge duty liability on the medicines which were cleared from the factory premises as they were exempted – Held that:-Chartered Accountant’s certificate concluding that there was non-passing of the incidence of duty to the buyer is produced for first time - this certificate was not produced before lower authorities the same needs to be considered which is first defense of the appellant - set aside the orders of lower authorities and remand the matter back to re-consider the issue afresh in the light of the certificate issued.
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