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2001 (2) TMI 218 - CEGAT, NEW DELHIExtract: .......yarn after it was re-processed and if the refund sanctioned is not in excess of the duty payable on yarn after being re-processed, there can be no demand of duty from the Appellants. In case the duty Payable is less than the amount sanctioned, the Appellants shall be liable to pay the duty to the extent. The appeal is thus allowed by way of remand.
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