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1987 (12) TMI 278 - CEGAT, NEW DELHIExtract: .......s under Rule 56A have been met and fulfilled, and so on and so forth. There are many things that an assessee must satisfy before Rule 56A credit can be extended. I, therefore, leave it to the assessees to present their claim under Rule 56A to the proper authority, who will, I have no doubt, consider and pass appropriate orders as the case warrants.
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