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2017 (6) TMI 572 - AT - Central ExciseRefund claim - benefit of N/N. 175/86 - Held that: - the observation that the appellants are entitled to exemption under the N/N. 175/86 in Order-in-Original No. 27/2001 dated 29.11.2001 has to be treated as obiter dictum, which has no binding value. The appellants have filed the second mentioned refund claim as an aftermath of the said Order-in-Original. Therefore, consequential relief claimed by the appellants on the basis of such Order-in-Original No. 27/2001 dated 29.11.2001 (for the period from 1.4.86 to 29.2.86) is not sustainable in law are flawed and not supported by law - refund withheld - appeal allowed - decided in favor of appellant.
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