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1992 (9) TMI 198 - AT - Central ExciseExtract: .......there cannot be one that all excess payments, irrespective of what had been declared and approved in the classification list, would be regulated under Rule 173-I and no refund claim under Sec. 11B would be necessary. That would banish Section 11B into cold storage. For these reasons, I agree with my Learned Brother that the appeal merits rejection.
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