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2004 (4) TMI 235 - AT - CustomsExtract: .......ced all the balance sheets .Wherein the disputed amount has been shown as claim receivable, and all the figures had been duly certified by the Chartered Accountant. Following the said decision, we hold that the Appellants are entitled to get the amount of refund sanctioned to them by the Adjudicating Authority. 8. The Appeal is thus partly allowed.
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