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2004 (2) TMI 87 - CGOVT - Central ExciseExtract: .......imed as refund is the amount paid towards countervailing duty, which the applicants submit they have deposited at the insistence of the customs authorities. Government concurs with the view of the Commissioner (A) in this regard. Hence the applicants may take appropriate action to settle their claim before proper authority as per law. 8.So ordered.
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