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1976 (6) TMI 33 - CGOVT - Central ExciseExtract: .......he DD2 under which the amounts of Rs. 994-52 and Rs. 284 60 were raised on dated 16-2-1968. Since it is a case of erroneous grant of refund it is covered by Rule 10. In the circumstances the revision applications are allowed as the demands of duty are time-barred under Rule 10. It also orders that consequential relief be granted to the petitioners.
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