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2005 (5) TMI 134 - CESTAT, NEW DELHIExtract: ........ The Commissioner (Appeals) had denied the refund only on a presumption that duty would have been indirectly passed on. Since the factual position goes contrary to this finding, the order is not sustainable. The impugned order is set aside and the appeal is allowed with consequential relief to the appellant. (Dictated and pronounced in open Court)
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