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2004 (6) TMI 218 - CESTAT, KOLKATAExtract: .......2-2002. The appellant cannot take advantage of the subsequent exemption notification issued on 1-3-2002 i.e. No. 21/2002-Cus., dated 1-3-2002 and consequently the appellant is not entitled for any refund. We do not find any infirmity in the order of Commissioner (Appeals) and the appeal deserves to be dismissed. Accordingly the appeal is dismissed.
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