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2009 (7) TMI 1057 - CESTAT AHMEDABADExtract: .......re processing the goods on job work basis and were recovering only job charges are very relevant factors to show that duty, of which refund is being claimed, does not stand passed to the buyers. No infirmity is found in the order of Commissioner (Appeals). The appeals filed by the Revenue are accordingly rejected. (Pronounced in Court on 28-7-2009)
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