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1994 (2) TMI 308 - Commissioner - CustomsExtract: .......ine, and again when replacement have been received duty has been paid second time in respect of those drums. Thus, the duty has been paid twice. Therefore, the duty which was paid earlier has to be repaid as drawback to the appellant. In the light of the above, I set aside the order of the Lower Authority and the appeal of the appellant is allowed.
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