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2009 (1) TMI 98 - HC - Central ExciseRefund – assessee plea is that the Cheques were forcibly taken away by the officers of the Department and the amount was filled in by them, and thereafter, they were deposited - Whether Cheques have been handed over by the assessee voluntarily or otherwise, is a purely factual issue - Tribunal found that no OIO was issued to intimate the assessee that claim for refund is premature – revenue’s stand that SCN has not been issued, not acceptable – tribunal rightly accepted refund claim
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