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2003 (10) TMI 96 - AT - CustomsExtract: .......e interest of sound tax administration. 7. In view of my findings as above, I set aside the impugned orders passed by the lower authorities and remand the case back to the original authority for consideration of the refund claim on merits including the question of reassessment under a different classification. 8. Appeal is allowed by way of remand.
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