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2018 (12) TMI 1165 - AT - Central ExciseRecovery of cash refund (erroneous refund) - area based exemption under N/N. 56/2002-CE dated 14.11.2002 availed - Held that:- Similar issue has been dealt by this Tribunal in the case of S.B. Aromatics vs. CCE & ST, Jammu & Kashmir [2018 (11) TMI 830 - CESTAT CHANDIGARH], where it was held that duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a manufacturer - appeal allowed - decided in favor of appellant.
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