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2012 (12) TMI 713 - AT - CustomsRejection of refund claim - Held that:- The factual finding of collection of the amount, which has been deposited by the appellant from his customers being not disputed and is not being challenged by contrary evidence in any form, the appellant has recovered the amount of Rs.50,000/- deposited by him as penalty, from his customers. In this view, sanctioning of refund claim will doubly enrich the appellant, which is not in consonance with the law.
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