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2002 (7) TMI 547 - AT - CustomsExtract: .......iew of the ratio of these two judgments and also in view of the public notice issued by the Commissioner of Customs, New Delhi in Standing Order No. 54/94, dated 21.5.95, the appellant s claim is sustainable and the same is required to be allowed. The impugned order is set aside and appellant s claim for refund is allowed with consequential relief.
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