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2002 (1) TMI 685 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding refund of excise duty as the appellant failed to prove that the duty incidence was not passed on to customers, despite maintaining ledger entries. The Tribunal upheld the Commissioner's decision, citing lack of evidence and relevance of previous case law. The appeal was dismissed.

 

 

 

 

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