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2006 (7) TMI 506 - CESTAT, MUMBAIExtract: .......ess their inability to produce and subsequent exports. Such an untended benefit cannot be extended to the importers on the basis of the interpretation suggested by the Ld. Advocate. 4. emsp In view of the foregoing, we find no merits in the appellant rsquo s contention, the application is disposed off accordingly. (Pronounced in Court on 28-7-2006)
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