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1986 (4) TMI 211 - AT - Central ExciseExtract: .......en accounted for, then it is at that end, where duty is collected under that mistaken impression for the second time that refund should become payable. 6. emsp Accordingly, we direct that the respondent rsquo s claim for refund should be transferred to the place of origin for processing the claim for refund. 7. The appeal is allowed in these terms.
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