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1994 (8) TMI 100 - CEGAT, NEW DELHIExtract: .......this regard. Therefore, the impugned order is set aside and the case is remanded to the Assistant Collector (Refunds), Bombay Custom House to consider the appellants rsquo claim afresh in the light of the above decision and pass orders de novo within a reasonable time in accordance with law and after giving the appellants an opportunity of hearing.
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