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2000 (5) TMI 54 - HIGH COURT OF DELHIExtract: .......cheme is not applicable to the case of the Petitioner. 6.In view of the aforesaid conclusion, if any amount has been deposited pursuant to Annexure-C the same has to be refunded to the Petitioner. We make it clear that we express no opinion on the aspect whether any custom duty is payable or not in respect of the concerned transaction. 7.Dismissed.
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