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1988 (11) TMI 263 - CEGAT, NEW DELHIExtract: .......ement in Rule 11 that the assessee shall make a claim within 6 months from the date of payment of duty, has no application to cases of excess payments of compounded levy which, in terms of Rule 92B, are obliged to be returned to the assessees without any claim being made therefor. In the result, we uphold the impugned order and dismiss this appeal.
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