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2001 (7) TMI 178 - CEGAT, KOLKATAExtract: .......d goods and their subsequent removal of payment of duty again, are established by documentary evidence and refund claim is made in time, there should be no legal impediment to refund being granted. As such, keeping in view the overall facts of the case, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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