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1996 (4) TMI 282 - CEGAT, MUMBAIExtract: .......ic pressure. Such leftover quantities had to be returned and they have been again cleared on payment of duty. When the appellants claimed refund of duty, it has been denied on the ground that there is no provision for granting refund under Rule 173L. The issue seems to be having a recurring implication to the assessee and hence, I admit the appeal.
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