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2000 (12) TMI 178 - AT - Central ExciseExtract: .......refundable to the appellants subject to the condition that they produce the copy of P.L.A. under which the duty was debited on 30-3-1996. I find substance in the submission of the learned DR that the copy of P.L.A. which remains with the assessee has to be endorsed so that no refund could be claimed again. The appeal is thus allowed in above terms.
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