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2001 (2) TMI 213 - AT - Central ExciseExtract: .......gly, we hold that payment of duty through RG 23A Part II account is a payment of duty and the refund of the same has to be given, if otherwise admissible and principle of unjust enrichment does not apply. However, the refund amount is to be given in RG 23A Part II account if the same is in operation. The appeal is, thus, disposed of in these terms.
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