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1983 (12) TMI 309 - CEGAT CALCUTTAExtract: .......Ltd. v. Union of India reported in 1979 E.L.T. (J33) (M.P.). In view of the above discussions, I hereby uphold the order passed by the lower authorities. Since there is no A.R. 3A certificate the question of limitation for making a refund claim is not of any importance. I confirm the order passed by the Collector (Appeals). The appeal is dismissed.
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