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2003 (9) TMI 174 - CESTAT, KOLKATAExtract: .......fund of duty would not apply to the said deposit made by the appellant. I accordingly set aside the impugned orders, direct the Revenue to refund the said amount to the appellant along with the interest in terms of the provisions of Section 11BB of the Central Excise Act, 1944 and at the rate specified therein. The appeal is allowed in above terms.
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