2007 (8) TMI 121

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..... ent of fee of Rs. 5000/- as the claim involved is more than Rs. 5 lakhs. Ld. Advocate for the appellants submit that this matter pertains to claim of refund of an amount and the same is not either demand of duty, penalty or fine amount by the department, as such, no fee is required to be paid. Even otherwise they have already paid the fee of Rs. 1,500/- viz. Rs. 500 for COD and Rs. 1000/- for regu .....

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..... . The Bench held no fee is leviable in respect of refund claims. 2. Having   considered  the submissions made by both sides I am of the view that there is substantial force in the contention raised by the ld. Advocate that claim for refund by the party cannot be treated as demand of duty, interest or penalty by the department and in absence of any specific provisions, fee, in respe .....

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