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1991 (2) TMI 271 - CEGAT, NEW DELHIExtract: .......tant case. It goes without saying that had the Tribunal allowed the appeal filed by the present appellant and granted the relief directing the lower authorities to pay consequential refund, then, the appellant was not required to file an application for getting refund. 8. In the light of the foregoing discussion, we dismiss the present application.
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