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2003 (6) TMI 96 - AT - Central ExciseExtract: .......efund application as made should be returned to the appellants with directions that they should follow the procedure as prescribed under Rule 173-I(2) of the Central Excise Rules, 1944, as applicable in this case. For this purpose, the matter is required to be returned back to the original authority. 4. The appeal is disposed of in the above terms.
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