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2008 (11) TMI 539 - CESTAT, AHMEDABADRefund - Amount recovered during investigation by Department - Held that: - there is no Order-in-Original by the Asst. Commissioner but only a letter dt. 13-2-2008 intimating the appellants that the refund claim is pre-mature and therefore, claim papers are returned. Commissioner (Appeals) has taken the same stand that since the show cause notice has not been issued and time limit has also not expired, the amount is not refundable - appeal allowed.
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