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2003 (5) TMI 98 - AT - Central ExciseExtract: ....... reconsidered in the light of the correct factual position and the legal position stated in our decision in the Castrol India case. In order to facilitate the same, the impugned orders are set aside and the appeals are allowed by way of remand with a direction to the Original Authority to re-examine the refund applications and to pass fresh orders.
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