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2004 (1) TMI 109 - CESTAT, NEW DELHIExtract: .......ted to the extent case is remanded back. In such cases entire matter is not at large before the lower authority. We, therefore, hold that the Appellants have not succeeded in establishing that the incidence of duty, of which refund is sought by them, was borne by them and had not been passed on to any other person. We, therefore, reject the appeal.
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