TMI BlogRefund - The appellant has cleared the inputs as such by paying the duty and therefore, the payment of...Refund - The appellant has cleared the inputs as such by paying the duty and therefore, the payment of duty at the insistence of the audit second time is wrong and illegal and therefore, the appellant is entitled to refund of the same as per Section 11B of the CEA. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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