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1995 (12) TMI 197 - CEGAT, BOMBAYExtract: .......Court in M/s. Oswal Agro Mills (supra). 12. emsp Considering all these, the appellants are entitle to claim the amount of Rs. 5,89,953/- back from the department on the ground of department having collected this amount in excess of the duty legitimately payable. 13. emsp The appeal is under the circumstances allowed. Consequential relief to follow.
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