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1997 (12) TMI 308 - CEGAT, NEW DELHIExtract: .......d to be claimed by a buyer of duty paid goods also, the stand taken by both the authorities below is not justifiable. On this ground, we set aside both the orders and remand the proceedings back to the Assistant Collector, who would proceed to decide the refund claim in accordance with the provisions of the amended Section 11B. Ordered accordingly.
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