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2006 (12) TMI 428 - AT - Central ExciseExtract: ....... the adjudicating authority to consider the appellant rsquo s refund claim in the light of Section 11B(2), is hereby set aside and the adjudicating authority is directed to act as per the other directions contained in the orders of the Commissioner (Appeals). The appeal is accordingly allowed. Dictated and pronounced in the open Court on 21-12-2006
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