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1985 (12) TMI 171 - CEGAT, MADRASExtract: .......esent case. 6. We find it difficult to agree that merely because an assessee paid duty voluntarily in excess, he is not entitled to claim refund thereof. If it were so, there would be no justification for a provision like Section 11 B in the Act in its present form. 7. In the result, we allow the appeal with consequential benefit to the appellants.
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