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2003 (7) TMI 537 - CESTAT, NEW DELHIExtract: ....... attracted to their case and more so, when refund in respect of that amount had been denied to them. 7. emsp In the light of the discussions made above, the impugned order of the Commissioner (Appeals) cannot be sustained and the same is set aside. The appeal of the appellants is allowed with consequential relief, if any, permissible under the law.
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