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2005 (7) TMI 532 - CESTAT, BANGALOREExtract: .......e, impugned orders are otherwise upheld and the Revenue rsquo s appeals are dismissed. 13. emsp Summing up (1) In respect of O-I-A No. 37/2004-C.E., Revenue rsquo s appeal is partially allowed by restricting the refund to Rs. 35,50,906/-. (2) In respect of O-I-A No. 38/2004, Revenue rsquo s appeal is rejected. (Pronounced in open Court on 1-7-2005)
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