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    <description>The appeal was dismissed, affirming the trial court&#039;s judgment. The Assistant Collector was directed to reprocess the applications for the 131 Bills of Entry and grant refunds with interest as directed by the trial court. All contentions raised by the appellants were rejected, and the court found no merit in the arguments against the trial court&#039;s decision.</description>
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      <description>The appeal was dismissed, affirming the trial court&#039;s judgment. The Assistant Collector was directed to reprocess the applications for the 131 Bills of Entry and grant refunds with interest as directed by the trial court. All contentions raised by the appellants were rejected, and the court found no merit in the arguments against the trial court&#039;s decision.</description>
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