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2009 (7) TMI 886 - SC - Central ExciseRefund under Section 11B of the Central Excise Act - according to the Tribunal since the levy of duty was, not challenged by the Appellant(s) who claims to have taken over the operations from its predecessor, they were not entitled to claim refund - Assessee paid duty under protest for the period for which their claim is made. According to the appellants since the duty was paid under protest, Section 11B was not applicable - Held that:- Matter remanded to Tribunal to decide the correct status of each of the appellants before us vis-a-vis the erstwhile Corporation, appeals are disposed of
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