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2004 (1) TMI 410 - CESTAT, NEW DELHIExtract: .......ssioner (Appeals) is legally not maintainable and is set aside. The appellant is held to be entitled to the refund of the duty amount which will be worked out by the Department from the invoice vide which the appellant had purchased the vehicle. The appeal of the appellant is accordingly allowed with consequential relief, permissible under the law.
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