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2005 (1) TMI 135 - CESTAT, NEW DELHIExtract: .......l. In view of the decision of the Supreme Court in Mafatlal Industries, the decision in the case of Ahmed Khan and Sons is not applicable since in case of recovery without authority of law the refund has to be claimed by filing a suit in a Civil Court. Thus, we find no reason to interfere with the impugned Order. Accordingly the appeal is rejected.
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