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2010 (8) TMI 244 - AT - Central ExciseRefund – Excess duty paid - Duty was paid on the erroneous assessable value arrived at after wrong totaling - contention of DR is that the self assessment is an assessment and without challenging, refund claim is not maintainable – Held that: - Section 35 person who is aggrieved by any decision or order passed under this Act by a Central Excise Officer may appeal to Commissioner (Appeals) within 60 days from the date of communication to him of such decision or order - neither any decision nor any order has been passed by the Central Excise officer which was communicated to the appellants - neither any decision nor any order of the Central Excise Officer is available – order set aside - appeal is allowed
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