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2005 (3) TMI 644 - CESTAT, CHENNAIExtract: ....... the lower authorities and allow this appeal by way of remand, directing the original authority to take a fresh decision on the assessee rsquo s refund claim, after considering Notification No. 12/99-Cus. (N.T.), dated 5-2-1999 issued by the Central Government under Section 28A of the Customs Act, 1944. (Order dictated and pronounced in open Court)
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