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    <description>The Tribunal allowed the appeals filed by the appellants regarding restoration of appeals, refund of Customs Duty for Anhydrous Ammonia, Muriate of Potash (MOP), and Rock Phosphate. The Tribunal set aside the impugned order and granted the appellants relief, citing various legal provisions and precedents to support their decision.</description>
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      <description>The Tribunal allowed the appeals filed by the appellants regarding restoration of appeals, refund of Customs Duty for Anhydrous Ammonia, Muriate of Potash (MOP), and Rock Phosphate. The Tribunal set aside the impugned order and granted the appellants relief, citing various legal provisions and precedents to support their decision.</description>
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