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2004 (7) TMI 140 - CESTAT, CHENNAIExtract: .......pital goods in question. The appellants are entitled to receive cash refund of the duty. The jurisdictional Assistant Commissioner of Customs is directed to effect the refund within a period of three months from the date of receipt of a certified copy of this order. The impugned order is set aside and the appeal is allowed with the above direction.
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