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1997 (7) TMI 279 - CEGAT, NEW DELHIExtract: .......tances of the case do not justify the denial of exemption, especially when benefit had been given at the time of import and there is no dispute that the importers were otherwise actual users (industrial). 3. emsp Thus without going into other aspects of the matter, we consider that the demand was hit by time bar. Accordingly, the appeal is allowed.
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