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1990 (12) TMI 257 - CEGAT, NEW DELHIExtract: ....... as the same is not covered by the present proceedings. 3. emsp Consequently, we dismiss the appeal. However we direct the Department to implement the impugned order and pay the consequential refund to the appellants, if any, as the grievance is made by the appellants before us that the authorities concerned are not implementing the impugned order.
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