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1983 (12) TMI 311 - CEGAT CALCUTTAExtract: .......the appellant is not entitled to the refund of ₹ 9534.40 and ₹ 1866.91 as the appellant has not complied with the requirements of the procedure under Chapter IX of the Central Excise Rules, 1944. Mere registration with the Jute Commissioner does not help the appellant. In the result both the appeals filed by the appellant are dismissed.
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