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2006 (6) TMI 235 - AT - Central ExciseExtract: .......not open to the Department to demand duty from the party on the ground of erroneous refund. 7. emsp For the reasons noted above, the demand of duty raised in these appeals of the Revenue cannot be sustained. The orders passed by the learned Commissioner (Appeals) are sustained and these appeals are dismissed. (Dictated and pronounced in open Court)
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