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1985 (2) TMI 252 - CEGAT NEW DELHIExtract: .......therefore, hold that on parity of reasoning, benefit of Notification No. 395-Cus./76 was available to the imports which were subject-matter of the refund claim culminating in the present proceedings. 7. We, accotdingly, allow the appeal, with consequential relief by way of refund as may become due to the appellants under the aforesaid notification.
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