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2003 (9) TMI 203 - AT - Central ExciseExtract: .......pra) and he has also noted the Tribunal s several judgments and has rightly applied to the facts of the case and held that the refund filed by the appellant is in order. Therefore the refund application is required to be honoured by the authorities by refunding the same. There is no merit in the appeal filed by the Revenue and the same is rejected.
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