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2009 (5) TMI 720 - AT - CustomsExtract: .......) E.L.T. 225 (Mad.) was that exports of prawns/shrimps were not exigible to levy of cess under Section 3 of the Agricultural Produce Cess Act, 1940. 3. emsp In the light of the above discussion, I uphold the findings of the authorities below that the refund claims are hit by limitation and reject the appeals. (Dictated and pronounced in open Court)
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