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2006 (10) TMI 272 - CESTAT, NEW DELHIExtract: .......y paid up earlier, was clearly a mistake on the part of the appellant. The impugned orders cannot, therefore, be sustained and are hereby set aside by allowing the refund claims of the appellant in both these matters of Rs. 39,050/- and Rs. 29,584/-. Both the appeals are accordingly allowed. (Dictated and pronounced in the open Court on 18-10-2006)
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