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2004 (2) TMI 428 - CESTAT, MUMBAIExtract: .......e RG23 Part II account. Once this happens the credit of 100 amount taken in the next unit gets regularised and consequently the debit made on 29-11-2001 is entitled to be refunded/recredited as correctly held by the adjudicating authority. 8. emsp In the light of above discussions the appeal is allowed and the impugned order-in-appeal is set aside.
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