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1984 (6) TMI 243 - AT - Central ExciseExtract: .......ule 173M. 10. It, further, appears to us that M/s. Tata Finlay did not proceed on the provisions of rule 173M. They merely claimed refund because the duty paid package tea had been brought back to the factory and repacked into loose tea. There is no provision in the law for such refund. 11. For all the above reasons, we reject the appeal.
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