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1987 (11) TMI 185 - CEGAT, NEW DELHIExtract: .......quired to be paid. The plain corollary is that where duty had been paid, it ought to be refunded. Any other view would place assessees who had paid duty at a disadvantageous position vis-a-vis assessees who had not paid duty. This evidently would not be permissible and we are clear in our mind that this is not the effect of the notification either.
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