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2002 (9) TMI 779 - CEGAT, NEW DELHIExtract: .......of the refund amounts of Rs. 3,675/- and Rs. 3,442/- is allowed and the case of the refund of Rs. 8,987/- is remanded to the Original Authority for de-novo consideration and passing an order afresh. Both the sides shall be afforded a reasonable opportunity of representing their case before him. Revenue Appeal is thus disposed of in the above terms.
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