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1977 (10) TMI 108 - COLLECTOR OF CENTRAL EXCISE, NEW DELHIExtract: ....... view of the above discussions, I order that the refund claim of the appellants under Notification No. 45/73, dated 1-3-1973 should be sanctioned by the Assistant Collector, if it is otherwise in order. The claim set off or refund under Notification No. 67/76, dated 16-3-1976 should be considered on merits after calling for the necessary documents.
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