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2000 (11) TMI 1222 - SCH - Customs

The Supreme Court condoned delay and remitted the case to the tribunal to decide whether the burden of duty was passed on to the consumer. The appellant must prove that the burden was not passed on to be entitled to a refund. The tribunal may remand the case to the Assistant Collector for further decision. The appeal was allowed with no costs.

 

 

 

 

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