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2003 (3) TMI 504 - CEGAT, MUMBAIExtract: .......ank Guarantee on the re-imported goods. However, since the re-imported goods on which duty has been collected, have been re-exported subsequently, the matter is remanded to the original authority for considering sanction of draw back to the appellants in respect of duty recovered on the re-imported goods. 5. emsp Appeal is allowed by way of remand.
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