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1999 (1) TMI 168 - CEGAT, MUMBAIExtract: .......n the Collector (Appeals) passed the order there is no provision in the Act for payment of such refund. Cross-objection cannot be entertained on that ground. However, the question of payment of interest may be decided in accordance with the provision of Section 27A of the Act, if applicable. 8. emsp Appeal and cross-objection accordingly dismissed.
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