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2012 (11) TMI 27 - CESTAT, AHMEDABADRefund claim – procedure to claim refund claim – Held that:- even though appellants wrote on 23-3-2009 that they were eligible for refund of the amount paid as per Commissioner (Appeals) order dated 3-10-2005 reply by the department did not treat it as a refund claim but told them that they had not preferred any refund claim. - he proper course for the department was to point out the omission rather than stating that no refund application has been filed. - the letter dated 21-3-2009 received by the department on 24-3-2009 should have been treated as a refund claim and considered and dealt with accordingly. - matter is remanded to the original adjudicating authority.
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