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1985 (11) TMI 138 - CEGAT, NEW DELHIExtract: .......ime of clearance by the manufacturer, namely I.O.C. 25.For the above reasons we find that the preliminary objection taken by the learned Departmental Representative is well-founded. We hold that the appellants before us had no locus standi to make the refund claim or to file further appeals. Accordingly, we dismiss their appeal as not maintainable.
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