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2001 (5) TMI 316 - AT - Central ExciseExtract: .......Section 3 of Central Excise Act. It was further held that neither additional duty can be demanded nor such amount of additional duty can be refunded if it has already been realised. In view of this position the appellants are not entitled to take any credit in terms of Rule 56A of the Central Excise Rules and accordingly this appeal is disposed of.
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