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1986 (9) TMI 210 - CEGAT, NEW DELHIExtract: ....... the present instance, the rate of duty would be the rate prevalent on 12-9-1981. Since by 10-9-1981 duty on export of coffee stood abolished it follows that no duty was payable by the respondents on their export. Accordingly, we hold that the Appellate Collector was correct in directing the refund applied for. This appeal is, therefore, dismissed.
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