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1998 (5) TMI 220 - AT - Central ExciseExtract: .......and declare that for the period from 1-6-1983 to 28-2-1986 since the appellant was given refund, they are not entitled to the transfer of proforma credit to Modvat credit account. For the qualification purpose, we remand the matter to the jurisdictional Asstt. Commissioner. Appeals are allowed and remanded to the jurisdictional Asstt. Commissioner.
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