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1995 (12) TMI 161 - Central Excise
.......re is no provision for refund of duty except the one pertaining to the finished product being exported, I find that the finding of the Collector (Appeals) is not justifiable in law. Having regard to this view, I hold that the refund was not admissible to the respondents herein. Accordingly, the impugned order is set aside and the appeal is allowed.