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2009 (12) TMI 830 - AT - Central ExciseExtract: .......e Court rsquo s judgment in the case of Allied Photographics (supra). In view of this, I do not find any infirmity in the impugned order of the Commissioner (Appeals) with regard to refund of Education Cess on molasses and as such the same is upheld. Accordingly, Appeal No. 3278 of 2006 is also dismissed. (Dictated and pronounced in the Open Court)
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