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2001 (4) TMI 614 - CEGAT, NEW DELHIExtract: .......e and the matter is sent back to the adjudicating authority for fresh decision. The appeal of the appellants accordingly stand allowed by way of remand. The stay application of the appellants also accordingly stands allowed. However, the amount of duty if already deposited by the appellants, shall not be refunded till the matter is finally decided.
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