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2000 (12) TMI 124 - AT - Central ExciseExtract: .......richment. 7.On perusal of the above decisions and the ruling of the Apex Court in the case of Oswal Agro Mills Ltd. we hold the bank guarantee in the instant case cannot be held as payment of duty and, therefore, the refund does not attract provisions of Section 11B of the Central Excise Act, 1944. In this view of the matter, the appeal is allowed.
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