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1997 (7) TMI 119 - SC - Central Excise
Extract:
.......n paid by the appellant. That being so, the discipline of amended Section 11B has to be followed for claiming the refund and it is for the appellant to show that the duty has not been passed on to the consumers to sustain its claim for refund. 4. Consequently, these appeals are allowed in the above terms and the Tribunal's orders are set aside.