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1983 (7) TMI 329 - CEGAT MADRASExtract: .......mand, though made in terms of Rule 56A(5) read with Rule 10A and confirmed under Rule 10A should really be one under Rule 56A(5). In that event, it is barred by limitation. We, therefore, allow the appeal and set aside the order of the Assistant Collector confirming the demand for a sum of ₹ 21,.696.27; the demand, if paid, shall be refunded.
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