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2003 (11) TMI 467 - CESTAT, KOLKATAExtract: .......ons of Rule 27A would start apply after a period of expiry of three months from the date of receipt of the application for which case the appellants would be entitled to the interest after the expiry of the said period. 5. emsp In view of the foregoing, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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