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2002 (7) TMI 180 - CEGAT, KOLKATAExtract: .......text of the entirely different issue, and were not in relation to the refund of duty deposited by the appellants as a pre-deposit for the purposes of hearing of their appeals. As such, I find that the lower authorities Orders cannot be sustained. The same are accordingly set aside and the appeal allowed with consequential reliefs to the appellants.
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