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2016 (2) TMI 1048 - AT - CustomsRefund of excess duty - denial on the ground that the appellant had failed to discharge the onus of establishing that the incidence of duty had not been passed on - also, as there was no payment of duty and, therefore, the refund claim as liable for rejection - Held that: - Availment of an exemption notification which institutionalises a procedure of debit for its operational functioning cannot be considered to be a payment of duty and the consequence of the setting aside of the order of the first appellate authority would not render the appellant eligible for a refund. At best, the appellant can claim a restoration of the amount of credit that had been utilised in excess towards grant of exemption of duty foregone which now s superfluity as the pass book scheme is no longer in vogue and any restoration of credit would not be of benefit to the appellant - refund claim rightly rejected - appeal rejected - decided against appellant.
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