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1985 (5) TMI 177 - CEGAT, NEW DELHIExtract: .......d that Propylene is not duly accounted for or it has not been used for starting up as claimed by the appellants, there would appear no reason to reject the appellants claim for refund. The same must be accepted. 16. ensp As a result of aforesaid discussion we set aside the impugned order, accept the appellants claim for refund and allow the appeal.
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