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The High Court of Andhra Pradesh allowed the writ petition filed by M/s. Tirumalesa Sugars for an ex-gratia refund. The court directed the Appellate Collector of Central Excise, Madras to restore the appeal and decide it afresh in accordance with law. The court clarified that Section 35 of the Central Excises and Salt Act, 1944 does not apply to ex-gratia refunds for Khandsari Sugar Manufacturers.
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