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2001 (10) TMI 1166 - AT - Central ExciseExtract: .......find any merits in the Revenue's contention that the amounts so deposited by the appellant during the investigation period is not liable to be refunded to them, even when the adjudication proceedings have been held to be in their favour. Accordingly I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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