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2007 (6) TMI 448 - CESTAT, BANGALOREExtract: .......er and remand the matter to the original authority to examine the refund claim on merits and pass an appropriate order within a period of four months from the date of receipts of this order. We want to reiterate that excepting the question of locus standi which we have decided, all other issues are kept open. (Pronounced in open Court on 26-6-2007)
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