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1996 (12) TMI 143 - AT - Central ExciseExtract: ....... could be said that the latter provisions were machinery provisions which could not be invoked independently. 4. emsp For the reasons indicated above, we hold that the rejection of refund claim was unlawful. The case is remanded to the jurisdictional Assistant Collector for consideration of the refund claim on merits. 5. emsp The appeal is allowed.
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