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2005 (2) TMI 382 - AT - Central ExciseExtract: ....... erroneously refunded duty could not be issued under Section 11A without revision/review of the refund order. No other issue has arisen from the submissions made in this case. 5. In the result, we sustain the order of the Commissioner (Appeals) and reject the present appeal. (Operative portion of the order was pronounced in open Court on 28-2-2005)
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