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2005 (1) TMI 446 - CESTAT,MUMBAIExtract: .......ubsequently cancelled and there is enough evidence on record. Therefore, the credit reversal effected while making the export were not required and the appellants have to get the benefit of restitution. 9. emsp In the light of the aforesaid discussion and following the ruling in the case of M/s. Dome Bell Investment (P) Ltd., the appeal is allowed.
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