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1986 (10) TMI 231 - AT - CustomsExtract: .......t insist on this procedure, but permitted an amendment to take place, should not lead to any different conclusion as to the applicability of Section 16 to the amended shipping bill. 4. emsp In the above view we hold that the order of the Appellate Collector directing refund as applied for is correct. Upholding the said order we dismiss this appeal.
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