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1995 (7) TMI 93 - SC - Central ExciseExtract: .......ourt dated 8-5-1995. If at the end of the exercise it is found that the assessee is entitled to a refund the question whether the amount is refundable in view of Section 11B of the Central Excises and Salt Act would have to be determined by the said authority. 3. All the aforesaid eight appeals are disposed of accordingly with no order as to costs.
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