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1999 (11) TMI 75 - SCH - Central ExciseExtract: ............ mstances, one cannot fault the High Court for having given a go-by to the alternate remedy available to the assessee. It only needs to be added that the refund ordered by the High Court shall be made to the assessee under the provisions of the law as it now stands. 2.The appeals are dismissed. No order as to costs.
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