1981 (1) TMI 260

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..... ;This is a case in which the petitioners claim for refund of duty amounting to ₹ 23446.96 was rejected by the Superintendent of Central Excise by an endorsement on the RT-12 return. The Appellate Collector dismissed the appeal on the ground that it was the Asstt. Collector who was qualified to give a decision on the petitioner's refund claim, the Superintendent being not competent to pass or .....

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