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2008 (6) TMI 487 - AT - Central ExciseExtract: .......e out a case for the sanction of the refund claim. 5. emsp Accordingly, in view of the above findings, and in view of the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture (P) Ltd. (supra), I am of the considered opinion that the appeal is devoid of any merits. The appeal is rejected. (Pronounced in court on 26-6-2008)
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