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1985 (11) TMI 137 - HC - Central ExciseExtract: ....... being applicable to Rules framed under the Central Excises and Salt Act, 1944. 61. emsp On the date on which rebate in excise was erroneously given, cause of action arose for claiming this refund and certainly Rule 10 was there when the notice was issued to the petitioners to refund the same. The result is that the petition fails and is dismissed.
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