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The High Court of Bombay allowed a petition challenging an order by the Customs, Excise and Gold (Control) Appellate Tribunal regarding a refund of countervailing duty on children's film. The court directed the Collector to consider the appeal on its merits after condoning the delay in filing the appeal. The petitioners will not be entitled to interest on the refund amount. No costs were awarded. (1990 (8) TMI 145)
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