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2008 (7) TMI 63 - HC - Central ExciseTribunal directed to refund the amount in cash in respect of the personal ledger account (PLA) - authorities unjustly stopped the realization of the said fund in favour of the respondent and thereby failed to act in accordance with natural justice - Tribunal after going through the records and materials placed before it has correctly come to the conclusion of cash refund of amount lying in PLA – order of tribunal is justified – revenue’s appeal is dismissed
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