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1997 (8) TMI 215 - AT - CustomsExtract: .......s of the case. Consequently, the impugned Order is set aside. We direct the Customs Authorities to go into the document to verify the actual amount of Insurance paid and then allow the refund, if any, subject, of course, to the present provisions of Section 27 of the Customs Act, 1962 as amended in 1991. The appeal is thus allowed by way of remand.
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