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1977 (5) TMI 87 - ORISSA HIGH COURTExtract: .......e amount of duty paid in excess on the basis that the petitioner company is liable to duty under Item 72 (18) I.C.T. and give a refund of the excess amount so determined by him. The petitioners shall be entitled to costs which is assessed at ₹ 200. The writ application is, accordingly, allowed with costs. Prafulla Kishore Mohanti, J. I agree.
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