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2003 (1) TMI 210 - CEGAT, CHENNAIExtract: .......nt. Thus, once the amount reversed under Rule 57CC is not considered as duty, the provisions of Section 11D would not be attracted in such a case. I, therefore, do not find any infirmity in the impugned order passed by ld. Commissioner (Appeals) and the same is sustained. The appeal filed by the Revenue is, therefore, rejected. Ordered accordingly.
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