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2002 (10) TMI 150 - AT - Central ExciseExtract: .......isions of Rule 233B were not followed. In fact filing of appeal against the adjudication order demanding duty is itself protest and if appellate authority has set aside the adjudication Order, the duty deposited by the assessee becomes refundable to him. I, therefore, hold that the refund is admissible to the appellants. The appeal is thus allowed.
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