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2002 (9) TMI 218 - CEGAT, NEW DELHIExtract: .......y cannot be called as goods of the same class. The refund is, therefore, admissible only in respect of the quantity of sockets which were remade and recleared on payment of duty from the factory of the appellants. The claim of refund is thus limited to this extent which will be admissible to them. All the Appeals are disposed of in the above terms.
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