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1997 (5) TMI 155 - CEGAT, NEW DELHIExtract: .......nputs on 28-2-1986 then that credit was allowable. 7. emsp Since the assessees are eligible for the credit taken upto and including 28-2-1986, and since the assessees have paid the entire amount confirmed, we direct the Assistant Collector to refund duty equivalent to the eligible credit after conducting necessary verification. Ordered accordingly.
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