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    <title>Court Rules Interest Allowable on Pre-Deposit of Duty Paid u/s 129E in Customs Case Involving DEPB Scrips.</title>
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    <description>Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue had not yet reached finality and during the pendency of appeal the appellant deposited the entire amount u/s 129E is nothing but pre-deposit of the duty paid - the interest is allwable</description>
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      <description>Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue had not yet reached finality and during the pendency of appeal the appellant deposited the entire amount u/s 129E is nothing but pre-deposit of the duty paid - the interest is allwable</description>
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