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2002 (1) TMI 224 - CEGAT, MUMBAIExtract: .......correct rate prevailing at the relevant time, namely at the time of storage in kutcha pits, the question of refund does not arise. The variation in the rate of duty does not alter the material fact that duty was initially paid by the appellant at the appropriate rate. 5. We therefore see no merit in the above appeal and accordingly reject the same.
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