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2005 (2) TMI 281 - AT - Central ExciseExtract: .......not seeking refund of duty and there was no need to reverse the credit of duty. The demand for reversal of credit is not tenable. Demand for duty under Section 11D is equally untenable as the assessee in any case paid duty collected from the buyers to the Government. There is nothing further left to demand from the appellant. The appeal is allowed.
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