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2007 (10) TMI 188 - AT - Central ExciseGoods procured at NIL rate of duty u/not.. 34/01 for use in the mfg. of goods to be exported - goods rejected and returned to the supplier (without payment of duty) – demand raised on ground that procured goods were not used for intended purposes is not justified - duty paid under protest – such return cannot be termed as utilization of goods for purpose other than intended – moreover incidence of duty cannot be passed as duty has been paid subsequent to clearance – refund allowed
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