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2012 (2) TMI 601 - HC - Central ExciseLevy of duty on the basis of shore tank quantity - Held that: - reliance placed in the case of CC & CE, VISAKHAPATNAM Versus RUCHI INFRASTRUCTURE LTD. [2007 (11) TMI 210 - CESTAT, BANGALORE], where it was held that refund can’t be denied by stating that assessee hadn’t challenged assessment - appeal dismissed.
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