2007 (8) TMI 121

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....try has taken objection for payment 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....