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    <title>Refund Process for Investigation Pre-Deposits: Simple Letter Suffices, No Need for Section 11B Procedures.</title>
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    <description>Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such pre-deposit, a mere letter to the department is sufficient. The refund of pre-deposit does not require to take recourse of Section 11B at all.</description>
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