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2010 (3) TMI 989 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MUMBAI-IExtract: .......fund of credit was allowed. Therefore, under similar circumstances, the refund of NCCD, like AED (T and TA) is also to be allowed. In view of the above, the appellant is entitled to get refund of NCCD. 5. Accordingly, I allow the appeal with consequential relief by setting aside the impugned OIO passed by the Deputy Commissioner, Boisar I Division.
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