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1992 (2) TMI 249 - CEGAT, MADRASExtract: .......ty had already been collected and which was not leviable, under law. Those proceedings were under Writ jurisdiction and the law laid down in the Writ proceedings cannot be prima facie applied, if specific provisions relating to refund have been invoked. In view of above, prima facie, on this ground alone, the petitioners have a good case on merits.
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