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1991 (1) TMI 267 - AT - Central ExciseExtract: ....... ground that there were no refund claims, and therefore, the refund claims are hit by limitation. Admittedly the Collector proposed review of Asstt. Collector rsquo s order on a new ground which is not permissible. For these reasons I hold that the order of the Collector is liable to be set aside and is accordingly set aside. The appeal is allowed.
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