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1986 (4) TMI 241 - CEGAT, NEW DELHIExtract: .......ion now appeal before us, that they are entitled to refund of excess duty. In case duty was actually paid at a rate higher than 25 , as contemplated by Notification No. 40/78-Cus., and if the notification, on facts in the terms stated above, is found applicable, then the appellants shall be allowed appropriate refund by way of consequential relief.
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