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2004 (11) TMI 12 - AT - Central ExciseRefund - Revenue’s contention is that the refund is required to be passed on to the ultimate consumer and not to the dealer – Revenue’s only grievance is that the assessee is required to establish about the passing of the incidence of duty to the ultimate consumers – in view of another case, held that assessee is not required to establish that the incidence of duty is not passed on to the ultimate buyers – order of commissioner of sanctioning refund is based on evidences so it is justified
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