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2004 (12) TMI 459 - CESTAT, NEW DELHIExtract: .......not be countenanced. rdquo As in the present matter, the respondents had not challenged the denial of benefit of exemption notification to them, it is not open to them to claim refund of the duty on the ground that in another assessee rsquo s case, the benefit of Notification has been extended. Accordingly, we allow the Appeal filed by the Revenue.
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