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    <title>2005 (1) TMI 138 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal against the rejection of a refund claim for 8% duty collected from customers by mistake. The appellants acknowledged collecting the duty separately and labeling it as Central Excise duty on invoices, leading to the application of Section 11D for recovery. Despite arguing it was a mistake, the Tribunal found the appellants ineligible for a refund, as they had collected and acknowledged the duty from customers.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53769</link>
      <description>The Tribunal dismissed the appeal against the rejection of a refund claim for 8% duty collected from customers by mistake. The appellants acknowledged collecting the duty separately and labeling it as Central Excise duty on invoices, leading to the application of Section 11D for recovery. Despite arguing it was a mistake, the Tribunal found the appellants ineligible for a refund, as they had collected and acknowledged the duty from customers.</description>
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