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2010 (7) TMI 441 - AT - Central ExciseRefund – Unjust enrichment – passing of duty burden – decisions of the Tribunal that the impugned activity was not exigible and Excise duty was not attracted - endorsement on the invoice that rates were inclusive of all duties and taxes had to be understood as applicable to only duties or taxes which were payable -evenue has not challenged the above finding of the Commissioner (A) that the assessee had not passed on the incidence of duty claimed as refund. - Refund allowed - revenue's appeal dismissed.
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