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1999 (7) TMI 172 - CEGAT, NEW DELHIExtract: .......he authorities below that the refund claim has been rejected in the absence of any evidence that the incidence of CESS was borne by the assessee. We find that no further evidence was produced before us. In the circumstances, we do not find any reason to interfere with the order passed by the authorities below. In the result, the appeal is rejected.
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