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2012 (8) TMI 78 - CESTAT, MUMBAIRefund - import of Industrial Nylon Yarn - Revenue denied the benefit of Notification and respondent paid the higher rate of customs duty under protest - Tribunal set aside the demand and allowed the benefit of Notification - respondent filed refund claim – Held that:- Refund claim was filed as consequential relief in pursuance of the order passed by the Tribunal and the differential duty was paid under protest - no infirmity in the impugned order passed by the Commissioner (Appeals) whereby the refund is sanctioned - appellant failed to show that the burden of duty has not been passed on, the Commissioner (Appeals) ordered the amount of refund to be credited in the Consumer Welfare Fund - no merit in the appeal filed by the Revenue and the same is dismissed.
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