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2019 (4) TMI 1359 - CESTAT KOLKATARefund of Customs Duty - the duty was refunded twice - time limitation - HELD THAT:- There is no doubt that the duty amounting to ₹ 2,72,701/- has been realized twice from the respondent, first time through Bank Draft deposited at SBI, Air Cargo Complex and second time by electronically debiting ₹ 2,72,701/- along with interest of ₹ 84,052/- - Appeal dismissed - decided against Revenue.
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