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1982 (12) TMI 187 - CEGAT NEW DELHIExtract: .......iling of refund claims is not available to them. The order dated 1-5-1980 passed by the Appellate Collector is, therefore, correct in law and based on facts. As regards the alternative plea of condonation of twelve days delay, the Tribunal can only interpret the law and has no powers to allow such condonation. In the result, the appeal is rejected.
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