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2002 (7) TMI 603 - CEGAT, BANGALOREExtract: .......ere is no case/cause as taken in grounds in the Revenue rsquo s appeal to uphold the same. The appeal made in violation or ignorance of the Board rsquo s instruction cannot be upheld. 5. emsp The Revenue rsquo s appeal is partially allowed only as regards the deleting the Commissioner rsquo s directions regarding favourable consideration of refund.
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