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1995 (1) TMI 175 - AT - Central ExciseExtract: .......the ratio of the case laws cited above I hold that sending letter to the Supdt. who in fact is a proper officer is not an infirmity such as would disentitle the respondents from claiming refund and that there has been substantial compliance with provision of Rule 233B. In view of this the Revenue Appeal is rejected and the impugned Order is upheld.
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