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2008 (8) TMI 715 - CESTAT, MUMBAIExtract: .......n is set aside, pre-deposit amount could not be retained and is liable to be refunded, there was no justification for the Commissioner (Appeals) to remit the case to the lower authority. The amount of refund was required to be sanctioned to the appellant. 5. emsp I, therefore, set aside the impugned order and allow the appeal. (Pronounced in Court)
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