2007 (8) TMI 121

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....nt 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 regul....