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2005 (9) TMI 505 - AT - CustomsExtract: .......ority cannot confirm an amount higher than that. As such, the excess amount deposited by the appellants prior to issuance of show cause notice is in any case, liable to be refunded to them. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants in accordance with the law. (Dictated in the Court)
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