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2006 (12) TMI 344 - CESTAT, CHENNAIExtract: .......rently, the circulars read with the above Notification would clinch the issue in favour of the appellants inasmuch as the credit in question was availed after October 2004 under the new Foreign Trade Policy. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the above amounts. (Dictated and pronounced in open Court)
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