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2007 (4) TMI 507 - AT - Central ExciseExtract: ....... amount to M/s. HPCL though not before they preferred the claim for the refund. 7. emsp We hold that appellant being the buyer, has borne the incidence of duty burden and therefore the orders of Commissioner Appeals upholding/ordering refunds legally sustainable. 8. emsp The appeals by the department are rejected. (Pronounced in Court on 30-4-2007)
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