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2000 (10) TMI 100 - CEGAT, MUMBAIExtract: .......essee would not have been required to pay the cash and would have saved the amount in cash. It is therefore appropriate in a situation where credit cannot be utilised in the payment of duty that the relief to the assessee is paid by cash. This is what the Commissioner (Appeals) has done. 6. We therefore see no reason to interfere. Appeal dismissed.
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