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2001 (1) TMI 398 - AT - Central ExciseExtract: ....... writ petition. 12. emsp In view of the discussion made above, the impugned order of the Collector (Appeals) is set aside and the order-in-original of the Assistant Collector disallowing the refund claim of the respondents, is restored with consequential relief if any, permissible. 13. emsp Consequently, the appeal filed by the Revenue is accepted.
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