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2004 (9) TMI 160 - AT - Central ExciseExtract: .......rect. The assessee cannot take suo motto refund but should follow the procedure laid down under Sec. 11B of the Act. The citation referred to by the DR deals on this point and is applicable to the facts of the case. The order passed by the Commissioner (Appeals) is not legal and proper and hence the same is set aside by allowing the Revenue appeal.
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