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2009 (8) TMI 947 - CESTAT MUMBAIExtract: .......fter setting aside the impugned order, we direct the learned Commissioner (Appeals) to deal with the assessee rsquo s claim for refund on merits in accordance with the provisions of Rule 7(6) of the Central Excise Rules, 2002 after giving them a reasonable opportunity of being heard. The appeal stands allowed by way of remand. (Pronounced in Court)
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