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1997 (2) TMI 134 - SC - Central ExciseExtract: .......d refund claim. In other words, the assessee has to establish that he has not passed on the burden of the duty to others. For this purpose, the matter has to go back to the Assistant Collector in terms of judgment in Mafatlal Industries and the format order abovementioned 3. The appeal is disposed of accordingly with the above directions. No costs.
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