1976 (1) TMI 170

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..... K. Kapoor ORDER After hearing the appellants on 18-12-1975 at Delhi and after examining the case records I observe that the cheque for refund of duty was issued to the appellant on 10-11-1972 .....

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..... ould be recovered within period of one year under Rule 10 of the Central Excise Rules. Rule 11 cannot be attracted in any case because it relates to refund of duty due to the claimant and not for reco .....

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