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2018 (1) TMI 172 - AT - CustomsRefund claim - forced recovery - amount paid by the respondent during the pendency of investigation - Held that: - the First Appellate Authority in the impugned order has held that, on the date of filing of the refund as filed by the respondent, there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation. Appeal dismissed - decided against appellant.
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