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2006 (2) TMI 633 - CESTAT NEW DELHI
Extract:
.......uss about the refund claim of the amount of paid as duty and do not address to the issue of amount not payable as Tax. Hence they are not relevant for the issue in this case. 6. Under the circumstances, I do not see any reason to interfere with the order-in-appeal dated 24-5-2004. The departments appeal is dismissed. (Pronounced in open Court)