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2009 (12) TMI 346 - CESTAT, CHENNAIRefund Claim- Refund claim was rejected by the Deputy Commissioner on the ground of time-bar as the duty was paid in 1990 while the claim for refund was filed only in July’ 05 (reminder of the appellants was treated as claim for refund). The Deputy Commissioner’s order was upheld by the Commissioner (Appeals). Hence this appeal. Held that- The assessees shall have an opportunity to present whatever documents they have in their possession to discharge the burden of proof cast upon them that they have not passed on incidence of duty to their customers. Fresh orders are required to be passed after extending reasonable opportunity to the assessees of being heard in their defence. The appeal is thus allowed by way of remand
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