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2005 (12) TMI 345

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....lant. Shri M.K. Srivastava, SDR, for the Respondent. [Order]. - Heard both sides. The appellants made clearance for export under payment of duty on 26-7-2000 but the impugned goods were returned back on 28-8-2000. The appellants asked for restoration of credit of duty paid on the impugned consignments on 14-9-2000. However, they were advised to file a refund claim by the departmental auth....

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