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2002 (4) TMI 444 - AT - Central ExciseExtract: ....... payment of duty. The Appellants are rightly eligible to avail refund. The order passed by the lower authority in rejecting the refund claim of the appellant is therefore not correct. rdquo 3. emsp Since issue has been properly analysed by the Commissioner (Appeals), I am not inclined to interfere with the order. In the result, appeal is dismissed.
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