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2003 (7) TMI 366 - CESTAT, NEW DELHIExtract: .......idence to establish that the place of clearance of the goods by the supplier, was a authorised place which was shown in the registration certificate. Therefore, the refund of the amount by way of recredit had been rightly disallowed to the appellants. I do not find any illegality in the impugned order. The appeal of the appellants stands dismissed.
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