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2010 (8) TMI 553 - CESTAT, CHENNAIRefund - Penalty - Unjust enrichment - the penalty of Rs. 66,713/- paid on 30-10-08 is in conformity with the first proviso to Section 11AC and the conditions attached thereto - there is no further penalty of Rs. 2,00,139/- due from the respondents, as held by the original authority - Therefore, the question of adjustment of Rs. 8,432/- towards penalty due from the respondents does not arise - Therefore decided in the favour of the assessee and refund is allowed
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