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2005 (11) TMI 282 - AT - Central ExciseExtract: .......use Notice, is bad and is liable to be struck down. 5. emsp In view of the above discussion, the impugned order of the Commissioner (Appeals) upholding the rejection of the refund claim, deserves to set aside. The impugned order of the Commissioner (Appeals) is set aside and the appeals allowed, with consequential relief, if any, to the appellants.
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