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2004 (6) TMI 232 - AT - CustomsExtract: ....... therefore, ordered that the appellants shall be entitled for D.E.P.B. benefit worked out as 20 of the market value/purchase price of the cycle tyres exported and the same shall be paid to it after adjusting the penalties imposed under the impugned order and D.E.P.B. benefit, if any, already paid. 8. The appeals are disposed off in the above terms.
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