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2007 (5) TMI 475 - AT - CustomsExtract: .......tion 9A of the Customs Tariff Act, 1975, will only apply to the case of anti dumping duty which is paid in excess during the relevant period. 7. emsp Respectfully, following the judgment of the Larger Bench which is directly on the issue, the appeal is allowed and revenue is directed to refund amount to the appellants forthwith. (Dictated in Court)
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