1997 (12) TMI 177

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.... SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Both appeals taken up for disposal with consent of both sides. The issue involved in both appeals is common. Each of the appellants filed a claim before the Assistant Collector of Customs (Refunds) for refund of Customs duty which according to it had been paid in excess. The basis for the claims was that silicon diffu....