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2013 (1) TMI 93 - CESTAT AHMEDABADRejection of refund claim - Held that:- Tribunal vide order dated 15.5.2012 has set-aside the said orders in appeal which was relied to reject the refund claim and allowed the refund claims filed by the appellant. Thus the base of the first appellate authority to reject the claim has already been decided by this Tribunal in favour of the assessee and hence, these appeals also need to be allowed.
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