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2017 (8) TMI 1273 - CESTAT ALLAHABADRefund of excess paid duty - The ld. Commissioner (Appeals) has found that the amount recovered was not adjudged through any proceedings - Section 11 of the Central Excise Act, 1944 - Held that: - Section 11 of the Central Excise Act, 1944 did not authorize recovery of any sums which have not been adjudged and confirmed by the Competent Authority and that the said amount was not confirmed by any Adjudicating Authority. Therefore, the Original Authority had no power to recover the same under said Section 11 of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
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