1997 (7) TMI 594

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Full Text of the Document

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....nt. None, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the Department. 2. The point to be considered in this case is whether the respondents are entitled to the concession of Notification No. 131/81, dated 22-6-81 as amended. The Assistant Collector has rejected the refund claim of the party on the ground that in some cases, th....