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2011 (5) TMI 40

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....: Mrs. Archana Wadhwa;   The facts in brief are that the appellant imported 1736.555 MT of High Speed Diesel Oil vide 14 Bills of Entry detailed in the impugned order in original and filed a refund claim for Rs. 34,30,610/-. The appellant claimed that the additional duty @ Rs. 2/- per litre charged and paid by them was under protest as it was exempted vide Notification No. 43/2002-Cus date....