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1978 (4) TMI 103 - CGOVT - Central Excise
The Government of India considered a Revision Application by M/s. Prem Cables (P) Ltd. regarding refund claims for wires and cables duty rate. The petitioners were found eligible for concessional assessment under Notification 91/72 due to capital investment below Rs. 7.5 lakhs. One refund claim was rejected as time-barred, but the claim for Sept., 71 to Sept., 72 was allowed.
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