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2010 (7) TMI 751 - HC - Central ExciseRefund of excise duty under Section 11-B of the Central Excise Act - excise duty has not been passed on to the customer - Held that:- when the duty at a higher rate was paid by the manufacturer to the Department is not collected from the customer, in other words, if the higher duty is not passed on to the customer and the customer has not paid the said amount, the assessee is entitled to refund of that excess amount paid at a higher rate, substantial question of law is answered against the revenue and in favour of the assessee.
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