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2001 (6) TMI 91 - AT - Central ExciseExtract: .......ced in paragraph 8 above. The earlier decision of the Tribunal would no longer be applicable in the light of this judgment. 9.We have already found that the person who bore the incidence of the tax when refund was claimed is the appellant. It would therefore, be entitled to the refund. 10.The appeal is accordingly allowed. Impugned order set aside.
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