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2006 (5) TMI 223 - AT - Central ExciseExtract: .......appellant. Applying the restriction contained in Notification 14/97 to the credit amounts would have the effect of reducing the refund to 95 . There is no justification for such a reduction. 5. emsp In the result, the impugned order is set aside and the appeal is allowed with consequential relief to the appellant. (Order dictated in the open Court)
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