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1985 (11) TMI 152 - CEGAT, MADRASExtract: .......st dated 29.12.81. 8. emsp In these circumstances, we find that duty had been paid under protest in this case. Accordingly, we set aside the orders of the Collector (Appeals), Madras and the Asst. Collector and remand the case back to the Asst. Collector for determination of the claim of the party on merits, keeping in view our observations herein.
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