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2018 (5) TMI 1401 - AT - Central ExciseRecovery of erroneous refund - recovery on the premise that the zinc dross and flux skimming arising are exempted goods - Held that: - initially the appellant paid the duty and the same has been entertained at the time of sanctioning the refund claim under Notification No. 56/2002-CE and refund claim was sanctioned. The said order has not been challenged by the Revenue. In that circumstances, in the light of the decision of Priya Blue Industries [2004 (9) TMI 105 - SUPREME COURT OF INDIA], the impugned show cause notice is not maintainable - appeal allowed - decided in favor of appellant.
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