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1997 (7) TMI 123 - SUPREME COURTExtract: .......the Assistant Collector (Appeals) and the Tribunal s to the extent it relates to the amount of Rs. 7,18,671.55 and remit the matter to the Assistant Collector for deciding the assessee s claim for refund only to this extent afresh in accordance with the decision of this Court in Mafatlal Industries Ltd s case. The appeal is disposed of accordingly.
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