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1995 (6) TMI 125

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....for the Respondent. [Order per : S. Kalyanam, Vice President]. -  This appeal is directed against the order of Collector of Customs, Bombay dated 31-5-1985 confirming the order of the Assistant Collector of Customs, Bombay dated 4-4-1984 and rejected the appellant's claim for refund. 2. Shri N.C. Jain, learned Advocate for the appellant submitted the issue for consideration is w....