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2005 (8) TMI 487 - CESTAT, CHENNAIExtract: ........ In this view of the matter, it has to be held that the claim made by the appellants for refund of Rs. 1,58,417/- was not to be entertained under Section 11B of the Central Excise Act. If the party wants to get back this amount, the remedy in law lies elsewhere. 4. emsp In the result the appeal is dismissed. (Dictated and pronounced in open Court)
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