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1980 (1) TMI 94 - GOVERNMENT OF INDIAExtract: .......ould have been different and they would not have been asked to refund a part of the rebate already sanctioned, if the sugar had been cleared at the rates which were leviable when the rebate was granted, i.e. before the reduction in the rates of a duty which obtained at the time of clearance. The revision application therefore fails and is rejected.
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