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2007 (12) TMI 388 - CESTAT, AHMEDABADExtract: .......efund of duty amount. The Commissioner (Appeals), has not examined the proposition from the above angle, for which purpose, I set aside the impugned order and remand the matter to him for fresh consideration in the light of the above submissions of Revenue. 5. emsp Appeal is, accordingly, allowed by way of remand. (Pronounced in Court on 6-12-2007)
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