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2008 (7) TMI 213 - AT - Central ExciseRefund of duty paid in cash - in terms of Not. No. 56/2002, assessee located in Jammu was required to pay duty by first exhausting their Modvat credit available and then through PLA - duty paid in cash through PLA was available as refund - duty was paid by cash, without first exhausting the credit - credit which was required to be utilized in the previous months was subsequently utilized by the assessee in the succeeding months, the entire situation is revenue neutral – refund cannot be denied
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