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2003 (8) TMI 115 - AT - Central ExciseExtract: .......ed, such payments could be effected, by following the procedures, of Indemnity Bonds given in the Cash Account Treasury Manuals. In this case when refunds are admitted, payment should be effected as per the procedure prescribed in the Departmental Manuals. Refusal of payment cannot be approved. 3. Thus this appeal is disposed of in the above terms.
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