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Appellant's Claim for 4% Excess Duty Refund Accepted; Rebate and Refund Proceedings Recognized as Separate.

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....Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of 4% excess paid duty - AT....

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Appellant's Claim for 4% Excess Duty Refund Accepted; Rebate and Refund Proceedings Recognized as Separate.