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2004 (4) TMI 611 - CESTAT NEW DELHIExtract: .......age of the Rule 57C and Rule 57CC when no unwarranted benefit had been taken by them at all. In confirming the demand, the Revenue would receive double benefit. On this ground, we find that the impugned order does not sustain." 5. Following the ratio of the said decision, we reject all the appeals filed by the Revenue. Pronounced in the Court.
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