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2008 (12) TMI 109 - CESTAT MUMBAIRefund of the duty paid twice - refund of the duty which was duly sanctioned by the Asst. Commissioner has been set aside by the Commissioner (A) on the ground that Asst. Commissioner has sanctioned the amount u/s l1B of the Central Excise Act whereas the duty relates to Customs – as Asst. Commissioner being in charge of units receiving imported goods, he was the Asst. Commissioner both for Customs and Central Excise, therefore, he is competent to sanction both refund of Customs and Excise duty
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