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1987 (2) TMI 65 - SUPREME COURT
Extract:
.......ption from duty. It is not necessary to refer to any authority inasmuch as on the analysis indicated above the claim for refund appears to have been rightly rejected. 7. The appellants are not entitled to claim any refund as they are not covered by the Exemption Notification and the appeals are, therefore, dismissed but without any order for costs.