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2013 (1) TMI 976 - HC - CustomsExtract: .......he order of the Tribunal is set aside and the order passed by the original authority and the first appellate authority is restored. 10. It is also open to the appellant-revenue to recover the amount if any refund had already taken place in respect of the amount due by the assessee, but refunded on the basis of the order passed by the Tribunal.
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