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2010 (9) TMI 1009 - AT - Central ExciseExtract: .......nt, the appellants can approach to the concerned Commissionerate, which have directed to the appellants to make pre-deposit. 5. With these observations, I do not find any infirmity with the impugned order rejecting the refund claim on the ground of jurisdiction. Hence, the impugned order is upheld, the appeal is rejected. (Pronounced in Court)
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