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2004 (11) TMI 421 - AT - Central ExciseExtract: .......II lapses once duty free exemption is opted by an assessee. On the day the appellant reversed the credit balance, there was no balance in that account because whatever there was, lapsed. The appellant therefore reversed nothing. He is therefore not eligible for the refund. There is no infirmity in the impugned order. 6. emsp The appeal is rejected.
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