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1997 (1) TMI 338 - AT - Central ExciseExtract: ........ 7. emsp In view of the failure of the respondent to establish the condition prescribed in Rules 97(1)(vi) and 173L(3)(v) of the Rules, the refund claims are not sustainable. The order passed by the Collector (Appeals) is erroneous. We set aside the same and restore the orders passed by the Assistant Collector. The appeals are accordingly allowed.
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