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2007 (5) TMI 380 - AT - Central ExciseExtract: .......led the refund claim on 3-1-2002. There is no dispute about the date of clearance of the vehicles and date of refund claim. The Revenue failed to bring to my notice any other valid grounds so as to upset the Order of the ld. Commissioner (Appeals). 4. emsp Hence the Revenue appeals are rejected for want of merits. (Pronounced in Court on 15-5-2007)
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