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1996 (3) TMI 193 - CEGAT, NEW DELHIExtract: .......e matter, the appellant rsquo s contention that they are entitled to the Notification and the duty paid is required to be refunded is required to be sustained. In that view of the matter, this appeal is allowed with consequential relief. The lower authorities shall deal with the matter as per law in respect of refund which is due to the appellants.
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