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    <title>2020 (7) TMI 269 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, granting the appellant a refund of Rs. 43,95,212 paid through the DEPB scrip. The decision was based on precedents from various High Courts and the Customs Act, 1962, concluding that excess custom duty paid through DEPB scrip is refundable. The Tribunal set aside the previous order, emphasizing the appellant&#039;s entitlement to the refund.</description>
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      <title>2020 (7) TMI 269 - CESTAT KOLKATA</title>
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      <description>The Tribunal allowed the appeal, granting the appellant a refund of Rs. 43,95,212 paid through the DEPB scrip. The decision was based on precedents from various High Courts and the Customs Act, 1962, concluding that excess custom duty paid through DEPB scrip is refundable. The Tribunal set aside the previous order, emphasizing the appellant&#039;s entitlement to the refund.</description>
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