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1981 (2) TMI 235 - GOVERNMENT OF INDIAExtract: .......ervations made in paragraphs 6 and 7 above the Government set aside the orders of lower authorities with directions to the original authority for redetermining the base clearance in respect of the petitioners so that the amounts of demand refund are worked out in the light of the guidelines indicated and the observation made in the foregoing paras.
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