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1996 (2) TMI 224

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....  Smt. Anuranjan K. Singh, learned Advocate is present on behalf of the appellants. On the Bench pointing out at the outset that the appeal has been filed against an order-in-appeal passed by Collector of Central Excise (Appeals) relating to a question of rebate of excise duty for goods which have been exported out of India which type of cases stand outside the purview of the Tribunal in ter....