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1993 (12) TMI 150 - CEGAT, BOMBAYExtract: .......nder Rule 57F(3)(ii) and such goods after reprocessing can be cleared on payment of duty under Rule 173L. This Trade Notice reiterates the view taken by the Collector (A). Hence we find no merit in the appeal from the revenue. We direct the Asstt. Collector to consider the refund claim under Rule 173L and sanction the refund in accordance with law.
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