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1985 (3) TMI 268 - AT - Central ExciseExtract: ......., as held by the Collector, then the Collector himself had no jurisdiction to decide the matter; the only course open to him was to file a civil suit for recovery of the excess payment. Either way, we find no basis to sustain the Collector’s order. 4. In the light of our above discussion, we set aside the impugned order and allow this appeal.
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