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2014 (2) TMI 550 - HC - Central ExciseDemand pursuant to withdrawal of Exemption under Notification No.32/99-CE dated 08.07.1999 vide section 154 of Finance Act, 2003 - a dispute arose as to entitlement of the appellant for refund on the one hand and liability to pay the amount claimed by the department on the other. - adjudicating authority held that the appellant was not entitled to refund and was liable to pay duty - Following the decision in R.C. Tobacco (P) Ltd. & Anr. vs. Union of India & Anr. [2005 (9) TMI 80 - SUPREME COURT OF INDIA] appeal dismissed - Decided against the assessee.
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