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2005 (2) TMI 553 - CESTAT, NEW DELHI
Extract:
.......hen the actual export was proved by ample evidence on record. The case of the appellants stands fully covered by the law laid down in that case. 3. emsp Consequently, the impugned order cannot be sustained and is set aside. The appellants are entitled to the refund of duty amount in question. The appeal of the appellants accordingly stands allowed.