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1984 (4) TMI 165 - CEGAT, MADRASExtract: .......of this case, (i) the repealed Rule 11 read with old Rule 1733 of the Central Excise Rules, 1944 will apply with the right to claim refund arising from the date of payment of duty or (ii) the amended Rule 11 which came into effect from 6-8-1977 will apply with reference to the date on which a claim for refund of duty was made, i.e., after 6-8-1977.
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