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2008 (7) TMI 218 - AT - Central ExciseAppellants are availing benefit of Notification No.39/01 which provides for refund of duty paid from PLA subject to conditions prescribed therein - appellant had availed credit on HSD oil which was not admissible - refund claim on the ground that they had made the payment of duty from PLA and consequently in terms of Notification No.39/01, they are eligible for the refund – since notification expressly not prohibiting any supplementary refund claim, refund is to be sanctioned
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