1996 (11) TMI 235

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..... had claimed rebate of duty paid on rice bran oil used in the manufacture of vegetable product. Part of the rebate was denied on the ground that the claim was barred by limitation. In appeal, the Collector (Appeals) held that if the assessment was provisional, the limitation would not apply and remanded back for de novo decision. In the de novo proceedings the Assistant Collector rejected the claim .....

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