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    <title>Refund Claim for 1999 Credit Lapse Rejected Due to Time Bar; No Cash Refund Allowed for Expired Credit.</title>
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    <description>Whether duty debited in RG 23A Part-II could be refunded in cash - refund claim filed in 2007 for this amount of credit which lapsed as early as on 1-4-1999 stands rightly rejected - AT</description>
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