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1996 (1) TMI 376 - AT - Central ExciseExtract: ....... on the ground of time bar. In the circumstances, the application made for restoration of the credit which has been admittedly utilised wrongly should have been allowed once the persent respondents had made good such an error by payment of duty from their PLA. The appeal discloses no merit and is accordingly dismissed. The impugned order is upheld.
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