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2001 (2) TMI 459 - AT - Central ExciseExtract: .......n of the learned SDR that the refund has to be restricted to the amount of duty paid by the appellants at the time of clearance of the goods after being re-made or re-conditioned. As duty paid is only Rs. 16,510/- on the engine on 30-12-1993 refund admissible to the appellants is only to that extent. The appeal is partly allowed in the above terms.
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