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1997 (3) TMI 193 - AT - Central ExciseExtract: ....... far as the subject credit is concerned. In other words they can only have the credit restored to their RG 23 account. Allowing their refund claim in full by cash or cheque would render paragraph 9(b) of the Appendix mentioned above nugatory. 8. emsp For the reasons indicated above, we find no ground to interfere and accordingly dismiss the appeal.
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