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2007 (10) TMI 519 - CESTAT, BANGALOREExtract: .......ances the appellants are entitled for the entire amount of Rs. 1,38,372/-. The rejection of refund of an amount of Rs. 26,502/- is not correct. The Commissioner Appeals has not properly appreciated the fact and did not pass a legal order. In these circumstances, we allow the appeal with consequential relief. (Pronounced in open Court on 26-10-2007)
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