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2010 (2) TMI 628 - CESTAT, NEW DELHIRefund - Commissioner (Appeals) without considering the issue raised in the appeal disposed of the same by merely referring to the order of the Joint Secretary, Government of India and that of the Hon'ble High Court - order nowhere discloses how the order passed by the Hon'ble High Court in a totally different proceedings could have its effect upon the proceedings - without going into other issues which are sought to be raised in the matter, the impugned orders are liable to be set aside and matters remanded to the Commissioner (Appeals) to decide the same in accordance with provisions of law
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