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1997 (11) TMI 153 - AT - Central ExciseExtract: .......nt substantial benefit cannot be denied, as has been laid down in several judgments of the Tribunal and the Higher Courts. In that view of the matter, there is no merit in this case, hence the appeal is rejected. The refund claim shall be determined in terms of Hon rsquo ble Supreme Courts rsquo judgment rendered in the case of Mafatlal Industries.
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