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1983 (10) TMI 262 - AT - Central ExciseExtract: .......imported by M/s. Jay Industries were assessed under 15A-CET as countervailing duty (when the correct assessment should have been under 68), the customs and excise is forbidden from saying later that the assessee should not take proforma credit for the duty paid under 15A. Such proforma credit was permissible in the case of goods assessed under 15A.
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