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2001 (12) TMI 478 - CEGAT, NEW DELHIExtract: .......ivil Court has the jurisdiction. Accordingly we agree with the submissions made by the learned DR that the Tribunal has no jurisdiction to entertain the present matter which relates to payment of drawback only. Accordingly we allow the Misc. Application filed by the Revenues as a consequence of which the appeal filed by the Appellants is dismissed.
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