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2010 (9) TMI 1030 - CESTAT MUMBAIExtract: .......hat the respondents have complied with the conditions of Notification No. 102/2007-Cus., and this have been examined by the concerned Assistant Commissioner while sanctioning their refund claim. Accordingly, I find no infirmity with the impugned order and the same is upheld. 7. The appeals filed by the Revenue are rejected. (Dictated in Court)
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