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2007 (1) TMI 605 - CESTAT MUMBAIExtract: ....... refund in cash. The authorities concerned can not circumvent the facts and circumstances of the case, while applying the Cenvat Credit Rules and turned down the reliance on applicable decisions. The issue is squarely covered by the aforesaid decisions and all the appeals are allowed while setting aside the impugned order with consequential relief.
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