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    <title>Department&#039;s Excessive Retention of Refunds Violates CBEC Circular Dated Feb 22, 2001; Legal Action Taken Against Overcharge.</title>
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    <description>Refund claim - CBEC vide circular dated 22.02.2001 - retention of amounts, by department, at least over and above the amount that would have eventually fallen due from the respondent, on completion of legal process, is an excessive action in contravention of the instructions issued by the Board. - AT</description>
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