2007 (8) TMI 143

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....Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the refund of duty paid by the respondents as an EOU on clearances made to DTA for the first time. The respondent received back the duty paid goods in the factory premises and issued the same for further process. They filed a refund claim for the amount of duty paid by them on th....

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....er the refund claim sanctioned by the adjudicating authority vide the impugned order is admissible or not. I find that the revenue's appeal is based on two aspects only as seen above. I find there is substance in the respondent's say that there is no dispute over the twice payment of duty on the same goods. This having been established the other factors emerge as academic as portrayed by the case ....