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1993 (2) TMI 218 - CEGAT, BOMBAYExtract: .......en received back in damaged condition is not disputed. In view of this, I am not able to subscribe to the views held by the lower authorities. The appellants are entitled only to refund of the duty paid second time and not the duty originally paid in view of the provisions of Rule 173L proviso (iv). 5. I, therefore, allow the appeal to this extent.
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