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2002 (11) TMI 731 - CEGAT, KOLKATAExtract: .......notification under serial No. 4(III) of the table list A, we keep the other issues open for both the sides. 5. emsp The appeal is allowed as a remand to the original adjudicating authority for de novo consideration of the refund claim after affording an opportunity of personal hearing to the appellants. 6. emsp Appeal is disposed of in above terms.
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