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1983 (5) TMI 228 - CEGAT NEW DELHIExtract: ....... higher amount of refund than originally claimed. We find further in this case that the Appellate Collector had already considered the appellants’ claim under Notification No. 147/58-Cus. The Department’s objection being untenable and the claim being admissible on merits, we allow this appeal with consequential relief to the appellants.
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