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1986 (11) TMI 187 - CEGAT, NEW DELHIExtract: .......tional duty which is Customs duty based on a Notification issued under Rule 8(1) of Central Excise Rules, 1944, when the notification has no reference to customs duty. The rejection of the appellants claim for refund must be, therefore, upheld though for reasons different from those found by the lower authorities. The appeal fails and is dismissed.
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