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2008 (1) TMI 699 - CESTAT, NEW DELHIExtract: ......., 1944. 4. emsp I find that Rule 16 of Central Excise Rules, 2002 is the provision for availing credit on the duty paid returned goods and therefore, refund is not admissible. So, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal is rejected. (Order dictated and pronounced in the open Court)
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