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2003 (1) TMI 745 - CEGAT BANGALOREExtract: .......ability was resulted in payment of duty in excess". Therefore there was no reason for him to reject the claim. (d) Since the refund has been rejected on no other grounds, we would consider the refund to be in order otherwise and should be paid. 6. In view of our findings, the order of the lower authority is set aside and the appeal is allowed.
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