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1994 (7) TMI 93 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......yers (a), (b)(i) and (b)(ii). The Corporation is liable to refund the excess amount of octroi duty recovered by loading the amount of the customs duty while determining the value of the articles imported. The excess duty shall be refunded within a period of four weeks from today. In the circumstances of the case, there will be no order as to costs.
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