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1983 (4) TMI 274 - CEGAT NEW DELHIExtract: .......es of countervailing duty, to be falling under Item 22F of the CET was certainly erroneous, and that excise duty was leviable only under Item 68 of the CET, and so would be the countervailing duty. We accordingly allow the appeal and direct that consequential refund be given to the appellant within sixty days from the date of receipt of this order.
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