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2004 (8) TMI 122

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....T)]. - Shri Willingdon Christian, learned Advocate, submitted that the Applicants had imported Caustic Soda Plant from abroad and the assessment was made provisional; that after paying the duty they had filed a refund claim on 22-4-97 for Rs. 39,32,250/-; that out of this amount Rs. 34,83,457/- has been sanctioned to them whereas remaining amount of Rs. 4,48,793 has been rejected by the Dy. Commis....

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