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2003 (12) TMI 189 - AT - Central ExciseExtract: .......receipt of the payments. In such a case, this rule has no application and the Commissioner should have refrained from demanding the drawback amount. Penalties have no place, once the basic charge of failure to receive payment is untenable. 7. In the view we have taken, the appeals succeed and they are allowed after setting aside the impugned order.
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