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2000 (5) TMI 88 - AT - Central ExciseExtract: .......idence of higher rate of duty has been passed on to the customer. The Tribunal has been taking consistently the same view as reported in the decisions relied upon by the ld. Advocate. As the incidence of duty has not been passed on to the customers, the refund of the excess duty is admissible to the appellants and accordingly the appeal is allowed.
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