1997 (1) TMI 538

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..... c) Rules, 1944 must be deemed to be in time. We do not see reason to disturb the said finding. However, the refund application shall now be dealt with and disposed of in terms of the judgment in Mafatlal Industries v. Union of India [1997 (89) E.L.T. 247 (S.C.) = 1996 (9) SCALE 457], read with clause (6) of the format order, which reads : 'Where a refund application or an appeal is preferred unde .....

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