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2015 (10) TMI 1365 - AT - Central ExciseRecovery of erroneous refund - excise duty paid on scented suprari - Held that:- Present appeal is an offshoot of refund claim which was originally rejected by the adjudicating authority in his order dt. 30.5.2001 on limitation which is upheld by Tribunal in Final order [2005 (7) TMI 428 - CESTAT, CHENNAI] and Hon'ble High Court [2014 (9) TMI 478 - Madras High Court]. By respectfully following the order of Hon'ble High Court (supra), I hold that the demand of recovery of erroneous refund with interest is upheld. Accordingly, the impugned order is upheld - Decided in favour of Revenue.
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