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2002 (6) TMI 57 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPURExtract: .......everse adjustment of the duty is sought to be contended by the revenue. It is not a question of granting Modvat credit at earlier or later stage but a question of determination of duty payable by adjustment of payment already made by redetermination at correct stage. 8.Accordingly this reference fails and is hereby dismissed. No orders as to costs.
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