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2016 (11) TMI 353 - AT - Central ExciseRefund claim - exemption under N/N. 108/95-CE - production of certificate for claiming exemption - Held that: - the production of certificate after the clearance of the goods is only a procedural lapse and will not vitiate its genuiness and acceptability for the purpose of clearances with benefit of N/N. 108/95 and by implication for the purposes of refund of duty paid by mistake - refund to be granted - appeal allowed - decided in favor of appellant.
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