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1983 (1) TMI 256 - AT - CustomsExtract: .......on as to whether the claim was under Section 13 or 23 of the Customs Act would not vitiate the claim of the appellant, which is, otherwise in order. Considering these facts, we set aside the Order No. S/49-145/80 Air dated 30-8-1980 of the Appellate Collector of Customs and order the refund of duty amounting to ₹ 23,316.32 to the appellants.
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