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2000 (8) TMI 843 - CEGAT, KOLKATAExtract: .......nsignment without payment of duty on the ground that the excess duty has been paid in respect of earlier two consignments. There is a separate procedure for claiming the refund of duty so excess paid instead of adjusting the same against the subsequent clearance. Accordingly, no merits are found in the appellants rsquo appeal. The same is rejected.
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