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2002 (1) TMI 1183 - CEGAT, MUMBAIExtract: .......ons of the Customs, this is not sufficient. What is required is the correspondence from the importers in this regard. This is missing in this case. Therefore, we hold that the appellants are not entitled to credit of Rs. 12,76,276/- availed on the 2 Bs/E viz. 2731 and 2732, dated 29-7-94. 3. emsp In the result the appeal is partly allowed as above.
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