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2009 (8) TMI 913 - CESTAT AHMEDABADExtract: .......ment of duty in future. If duty is not required to be paid and the assessee is not able to utilize at for payment of duty, the amount lying unutilized is available for withdrawal by the assessee. In view of the above, impugned order is set aside and appeal is allowed with consequential relief to the appellants. (Pronounced in the Court on 4-8-2009)
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