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2003 (1) TMI 623 - CEGAT, MUMBAIExtract: .......ty to be satisfied that the certificate in fact presents the correct situation. 7. emsp Therefore while holding that the value of the consignment at US 73 per kilogram CIF and allowing the appeal to that extent, we remand the matter to the Assistant Commissioner to determine the fate of the refund of the duty paid in excess, in accordance with law.
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