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2001 (1) TMI 175 - CEGAT, MUMBAIExtract: ....... appropriated towards the duty and penalty on the four appellants. The Commissioner in his order has directed refund of the remaining amount (Rs. 12 lakhs). The counsel for the appellant says that then it has not been paid. In addition to the consequential relief flowing out of this order, we direct refund of the amount ordered by the Commissioner.
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