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2007 (8) TMI 535 - CESTAT, NEW DELHIExtract: .......a Trading Co. Pvt. Ltd. (Supra). Accordingly, the impugned order is set aside and the matter is remanded back to the adjudicating authority to allow the refund claim in the light of the decision of the Hon rsquo ble Karnataka High Court, in accordance with law. 7. emsp The appeal is allowed by way of remand. (Dictated and pronounced in open court).
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