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1991 (6) TMI 145 - CEGAT, NEW DELHIExtract: .......d for duty on such excess, if any, which has not been fully utilised in the export of the finished goods. The appellant will, for this purpose, submit such information as may be required to examine their claim and the Deputy Collector will give a notice to the appellants and hear them before passing the order. Thus, the appeal is allowed by remand.
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