1997 (1) TMI 538

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..... and Mr. K. Vankataswami, JJ. ORDER In this case, the Tribunal has held that the application for refund filed under Rule 11 of the Central Excise and Salt (sic) Rules, 1944 must be deemed to .....

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..... rections (1), (2), (3) and (4) above, the same shall be entertained only if the applicant for refund/appellant files affidavit stating that he has not passed on the burden of the duty, which is claime .....

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