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1994 (9) TMI 188 - CEGAT, NEW DELHIExtract: .......already been allowed by the proper officer in the normal course and the appellant could not be asked to reverse the credit or repay the amount so utilised. 14. In other words, in respect of the stocks in question the appellants were not hit by the explanation. 15. In view of the above position, we set aside the impugned order and accept the appeal.
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