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2009 (5) TMI 737 - AT - Central ExciseRefund - the contention of the revenue is that as the amount in question was voluntarily paid by the present respondents, therefore, there is no question of refund - Held that: - We find that the adjudicating authority has not appropriated the amount which was with the revenue. Therefore, we find no infirmity in the impugned order whereby the Commissioner (Appeals) held that the present respondents are at liberty to take appropriate steps for refund of the amount - appeal dismissed - decided against Revenue.
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