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2018 (11) TMI 1194 - AT - Central ExciseN/N. 116/1969-CE dated 03.05.1969 for the period 1982-85 - eligibility of the product ‘Darzamol’ injection I.V. - Held that:- What is not in dispute is that the Commissioner of Central Excise (Appeals) had set aside demand proposed against the appellant. It is also evident that no appeal was preferred by the department against this order and hence the same can be said to have attained finality for the department. This being so, as per sub-clause (ec) of clause (B) of Explanation to Section 11B of the Central Excise Act,1944, the duty has become refundable as a consequence of the order of the said appellate authority. We are unable to fathom the reasoning for rejection of the refund claim by the lower authorities only on extraneous and frivolous legal ground namely, assessee paid the duty voluntarily in three stages - appeal allowed.
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