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    <title>1996 (4) TMI 282 - CEGAT, MUMBAI</title>
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    <description>Refund of duty on liquid gas remaining in a tanker vessel due to technical reasons was questioned where the goods were returned and later cleared again on payment of duty, on the basis that Rule 173L contained no express provision for such refund. The matter was placed before CEGAT, Mumbai, and the appeal was admitted, leaving the refund issue for consideration.</description>
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      <description>Refund of duty on liquid gas remaining in a tanker vessel due to technical reasons was questioned where the goods were returned and later cleared again on payment of duty, on the basis that Rule 173L contained no express provision for such refund. The matter was placed before CEGAT, Mumbai, and the appeal was admitted, leaving the refund issue for consideration.</description>
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