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2007 (1) TMI 499 - CESTAT MUMBAIExtract: .......collected any amount in excess of the tax assessed and paid. 7. The wordings of Section 11D are clear and the same cannot be applied unless both the conditions mentioned therein as satisfied as held by the Commissioner (A). Therefore, there is no reason to interfere with the orders of the Commissioner (A). 8. Appeals of the Department are rejected.
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