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2007 (1) TMI 391 - CESTAT, BANGALOREExtract: .......ection 27. Wherever refund under Section 27 is granted, 27A automatically follows. The fact that Section 9A of the Customs Tariff Act, 1975 was amended only on 10-9-2004 is immaterial. In these circumstances, we set aside the impugned order and allow the appeal. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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