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1990 (11) TMI 233 - CEGAT, BOMBAYExtract: .......ty payable on reprocessed goods, refund is admissible under that rule, subject to compliance of procedural requirements specified in that Rule. In the circumstances, Rule 173L is squarely applicable and the Department rsquo s appeal does not have any merit. We, therefore, dismiss the appeal. 7. The stay application may also be treated as dismissed.
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