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2009 (12) TMI 598 - CESTAT, NEW DELHIRefund - In fact, the refund has been sanctioned and credited to the Consumer Welfare Fund - central excise duty is an indirect tax and the role of the manufacturer and the dealer down the chain of sale is to pass on the burden to the ultimate consumer - Mere submission that in view of stiff competition in the market they were forced to absorb the duty burden is not sufficient proof that the appellant did not pass on the duty burden to the consumers - It is settled that the prices remaining the same prior to or after introduction of duty does not imply that the burden of duty is not passed on to the consumers as held by the Hon’ble Supreme Court in the case of C.C.E. v. Allied Photographics India Ltd. as reported in (2004 -TMI - 46926 - SUPREME COURT OF INDIA) which judgment has been relied upon by the Commissioner (Appeals) - Appeal is rejected
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