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1994 (4) TMI 324 - SC - VAT and Sales TaxRefund claim as the levy of duty was not justified in law - Held that:- Appeal partly allowed. As it is not brought to our notice that the respondents have alleged and/or established that they have not passed on the duty to the purchasers/consumers. The normal presumption is that they have done so. If they say otherwise, it is for them to allege and establish the same. In the absence of any such allegation and proof, the direction of refund is not called for. The directions of the High Court "to re-do the orders in accordance with the law and in the light of this order" and the further direction to the authorities "to refund the amount to which each of the petitioners is entitled within three months" as well as the directions to the said effect in the several orders under appeal are set aside
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