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2004 (11) TMI 378 - AT - CustomsExtract: .......ation, the conditions have to be strictly complied with. rdquo In view of the law laid down by the Apex Court it cannot be said that production of certificate as required by the Notification was a mere procedural formality/requirement. Even on this count, the refund as claimed by the Appellants is not maintainable. We, therefore, reject the appeal.
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