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2008 (1) TMI 144 - CESTAT MUMBAIRefund - appellant had succeeded in their claim of exemption before the Tribunal and revenue has not filed any appeal against the said order - it is undisputed that the amount has been paid as a deposit to avail right of appeal, that also subsequent to the clearance made by appellant - incidence of duty could not be transferred to the buyer after the date of clearance - Sec.11B not made applicable to such deposits since these deposits are in the form of pre-deposit
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