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2005 (8) TMI 458 - CESTAT, MUMBAIExtract: .......count of objection raised by the audit party and when both the authorities have held in their favour on merits, they should be allowed to re-credit the amount debited earlier and there is no need for filing a separate application. I agree with the above contention of the ld. Advocate. Appeal is allowed with consequential relief. (Dictated in Court)
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