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2005 (8) TMI 537 - CESTAT, BANGALOREExtract: .......import of the goods. Therefore, their claim for refund is required to be rejected. In sum, the impugned order is required to be set aside and the appeal is required to be allowed. The assessee is at liberty to pursue their claim of duty Drawback, which is pending before the authorities. The appeal is allowed. (Pronounced and dictated in open Court)
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