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2007 (11) TMI 215 - AT - Central ExciseExcess duty drawback in respect of exports made - assessee accepted the wrong claim of duty drawback & made payment - no adjudication proceedings for confirmation of excess claimed drawback were initiated by revenue for a longer period – held that Revenue has no authority/jurisdiction to keep the said deposit amount with them for unlimited time in absence of any determination of the duty - Revenue has no justification for keeping the said amount with them – refund of same is allowed
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