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2007 (11) TMI 269 - AT - Central ExciseOut of refund claim of Rs. 20,59,373/- Original Authority sanctioned refund of only Rs. 16,41,737/- and refund of balance amount was rejected on the ground that the appellant was not able to produce the proof of payment - Since the fact of payment has been recorded by the department in the SCN and also in the OIO, the rejection of an amount of Rs. 4,17,636/- on the ground that the appellant did not produce proof of payment is not sustainable
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