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    <title>1988 (3) TMI 81 - HIGH COURT OF KARNATAKA AT BANGALORE</title>
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    <description>The court ruled in favor of the petitioner, directing the respondent to refund excise duty collected on packing material for specific periods. The judgment emphasized the significance of statutory provisions and arrangements in determining excise duty liabilities and refund entitlements.</description>
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      <description>The court ruled in favor of the petitioner, directing the respondent to refund excise duty collected on packing material for specific periods. The judgment emphasized the significance of statutory provisions and arrangements in determining excise duty liabilities and refund entitlements.</description>
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