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1991 (3) TMI 228 - CEGAT, NEW DELHIExtract: .......he law and seek any direction from us to authorities to grant him refund of duty paid from 1972 onwards. Thus, having examined all the arguments and the case laws cited before us at considerable length, we are of the view that the order passed by the Collector (Appeals) was correct and the present appeal merits rejection. We accordingly dismiss it.
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