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2007 (6) TMI 408 - CESTAT, MUMBAIExtract: .......a case where duty has been paid second time on the same goods. The fact of payment on two occasions viz. 11-1-02 and 18-1-02 on the same goods is not disputed by the Revenue. In these circumstances, the Commissioner (Appeals) has rightly held that the respondents are entitled to refund. I, therefore, uphold the impugned order and reject the appeal.
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