2005 (7) TMI 560

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..... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides and on finding a refund was sanctioned and paid to the assessee. Action was initiated to recover this erroneous refund by a proceeding under Section 11A(1) of the Central Excise Act, 1944 as regards an erroneous refund. 2. The refund was sanctioned after arriving at a categorical observation that the i .....

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