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    <description>The assessee&#039;s excise duty liability and related deductions had to be reassessed in light of a later Supreme Court ruling on similar deduction heads, and the matter was remitted for fresh determination after allowing only deductions legally admissible on that basis. If the reassessment produced a refund, its maintainability would then have to be examined under Section 11B of the Central Excises and Salt Act.</description>
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      <description>The assessee&#039;s excise duty liability and related deductions had to be reassessed in light of a later Supreme Court ruling on similar deduction heads, and the matter was remitted for fresh determination after allowing only deductions legally admissible on that basis. If the reassessment produced a refund, its maintainability would then have to be examined under Section 11B of the Central Excises and Salt Act.</description>
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