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1987 (3) TMI 385 - CEGAT, NEW DELHIExtract: .......the above Trade Notice. The Superintendent does not appear to have done his duty as enjoined in Rule 1731 read with the Collector rsquo s Trade Notice. There is no justification for denying the refund due to the appellants for the default of the Superintendent of Central Excise. 8. In the result, we uphold the impugned order and reject this appeal.
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