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1991 (10) TMI 167 - AT - CustomsExtract: .......ly, we order that on the appellants furnishing an undertaking that they would pay back the refund amount to the Customs Department, in case the custodian traces the goods at a later date and restores the same to the appellants, refund is to be granted, if it has been claimed within the time limit laid down. Appeal is disposed of in the above terms.
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