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2008 (2) TMI 187 - CESTAT, BANGALORESSI exemption Not. 09/02 opted by assessee for payment of duty at concessional rate - appellant discharged full rate of duty on few clearances - aberration in respect of few of the clearances wouldn’t disentitle the appellants of the substantial benefit of this Notification - insistence on payment of full rate of duty for the entire period isn’t correct - appellant is entitled for refund since the differential duty was paid after the clearance - no question of unjust enrichment – appeal allowed
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