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2008 (12) TMI 545 - CESTAT, AHMEDABADExtract: .......y the same after passing order of finalization of provisional assessment. Therefore date of filing of the claim is not relevant and the refund should have been made suo motu. Hence, order passed by Commissioner (Appeals) has to be upheld. In view of this discussion, the appeal filed by the Revenue is rejected. (Pronounced in the Court on 1-12-2008)
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