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1996 (2) TMI 209 - AT - Central ExciseExtract: .......ip between the parties in this case is on account of the contract of sale of final products. There is no other relationship pleaded or proved in the case. Hence, clause (iv) to Notification is not attracted. 7. emsp In the result, we hold that the appellant is entitled to refund as claimed. The impugned order is set aside and the appeal is allowed.
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