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1997 (9) TMI 206 - CEGAT, NEW DELHIExtract: .......ore reject the same. 3. emsp Since the party has not paid duty to the Government in respect of Nozzles and Nozzle holders it is not for him to claim the refund amount from the Government as it was rightly observed by the Collector in his order. Since we do not find any infirmity in the impugned order we uphold the order and the appeal is dismissed.
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