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2006 (1) TMI 319 - AT - Central ExciseExtract: .......for home consumption, they are entitled to refund of the same. As such, we are of the view that the appellants should be granted the refund in terms of the said rule subject to any such conditions on limitation which will be specified by the Central Government. 6. emsp The appeal is disposed of in the above terms. (Pronounced in Court on 27-1-2006)
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