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2009 (3) TMI 712 - AT - Central ExciseExtract: ....... point. It cannot be said that the appellants were not ware of their liability to pay duty on due date. They have rightly paid the interest amount when the lapse was pointed out by the audit. In these circumstances, the refund itself has no merit and it has rightly been rejected. Thus, the appeal is rejected. (Pronounced and dictated in open Court)
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