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2009 (6) TMI 703 - CESTAT, MUMBAIExtract: .......e decisions cited by the Advocate. In almost all those cases, after examining the documentary evidence adduced by the parties, the Tribunal found that the burden of refund claimant was discharged. The instant case is factually distinguishable. 4. emsp In the result, the impugned order is sustained and this appeal is dismissed. (Pronounced in Court)
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