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1997 (9) TMI 117 - SC - Central ExciseExtract: .......tlal Industries. 5. Consequently, the appeal is allowed and the direction of the High Court to the assessee-appellant for making restitution of the amount of Rs. 39,15,236.89 p. and payment of interest thereon is set aside. The amount is said to have been deposited by the appellant in the High Court. The same would be refunded to them. 6. No costs.
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