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2018 (2) TMI 1246 - AT - Central ExciseRefund of duty paid - refund claim was rejected by the authorities below on the ground that this Tribunal has considered the issue of imposition of penalty and observed that confirmation of the demand along with interest is to be appropriated in terms of Section 11A (2B) of the Act - Held that: - the amount paid during the course of investigation by the appellant along with interest has been appropriated by this Tribunal. In that circumstances, the refund claims are not maintainable. Therefore, the authorities below has rightly rejected the refund claims of the appellant - appeal dismissed - decided against appellant.
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