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2005 (10) TMI 412 - CESTAT, BANGALOREExtract: .......ty has to be done in terms of number of IGMs arrived by the Commissioner (Appeals) in his order. After due appropriation of the penalties, if any excess payment has been paid, then the appellants are entitled for refund of the same. The appeals are allowed in the above terms with consequential relief, if any. (Pronounced and dictated in open Court)
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