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2018 (3) TMI 834 - AT - Central ExciseRefund of excess payment of duty - duty paid under protest - Principles of natural justice - both the lower authorities have not gone into details of the case and the issue needs reconsideration on the face of the fact that Revenue officers had specifically stated in a correspondence to appellant that rubber tyres, interchangeable tyre treads, tyre flaps and inner tubes will not get covered under parts or accessories under N/N. 11/2006-CE. - the issue needs reconsideration by the adjudicating authority - appeal allowed by way of remand.
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