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1998 (6) TMI 357 - CEGAT, NEW DELHIExtract: ....... decision of the Tribunal. The appeal is accordingly allowed by way of remand with the direction that the Assistant Collector shall reconsider the appellants rsquo refund claim and reassess the goods by adding the duty element charged on the freight to the wholesale price and refund, if any, due on such reassessment, shall be paid to the appellant.
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