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2010 (11) TMI 903 - AT - CustomsExtract: .......d down by this Tribunal as well as by the Hon’ble High Court of Punjab and Haryana in the above cited case, I hold that appellants are entitled for refund claim in this case without challenging the assessment of bill of entry. Hence the impugned order is set aside and the appeal is allowed with consequential relief if any. (Dictated in court)
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