1997 (2) TMI 135

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....ready been made to the respondent/assessee. Subsequently, the Revenue has given a show cause notice proposing to recover that money back in the light of the 1991 Amendment Act. In such a situation, it is obvious that the matter would be governed by the decision of this Court in Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 (S.C. = 1996 (9) Scale 457 read with the enclosed format ord....