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2004 (2) TMI 620 - CESTAT, NEW DELHIExtract: .......umstances, we consider it appropriate that the adjudicating authority shall treat the refund claim as abatement claim and considered the request of the appellant for abatement of duty for the period 4-11-1999 to 24-11-1999 in accordance with law allow affording an opportunity of hearing to the appellants. The appeal is disposed of by way of remand.
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