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2008 (12) TMI 518 - AT - Central ExciseExtract: .......ee operates from a regular place in the jurisdiction of a Range officer unlike an importer who may not file a second Bill of Entry. It is ordered that the refund claimed may be allowed to the appellants on their executing an indemnity bond as by the Tribunal in the Zenith case (supra). The appeal is allowed. (Pronounced in open court on 29-12-2008)
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