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2009 (9) TMI 19 - CESTAT, NEW DELHIRefund - the main contention of the Revenue is that the amount of Rs.93,064/- was not sanctioned by the Original Authority as the amount was not paid under protest and the refund claim has not been filed within one year from the relevant date – Held that - It is seen that the respondent deposited the entire amount of Rs.3,50,523/- vide TR-6 challan dated 21.04.2004 and the refund was partly allowed. So, there is no justification to deny the refund of balance amount of Rs.93,064/-.
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