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1976 (1) TMI 170 - COLLECTOR OF CENTRAL EXCISE, NEW DELHIExtract: .......al Excise Rules. Rule 11 cannot be attracted in any case because it relates to refund of duty due to the claimant and not for recovery of the duty from the claimant. In view of the above facts of the case, the recovery of duty from the appellant is barred by time. The order of the Assistant Collector, therefore, is set aside the appeal is accepted.
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