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2004 (1) TMI 164 - CESTAT, MUMBAIExtract: .......ove and noting that there is no dispute that the goods in question viz. those covered by invoice Nos. B00516 and B00517 were cleared on payment of duty initially and returned for reconditioning, I hold that the refund is admissible, set aside the impugned order and allow the appeal with consequential relief to the appellants in accordance with law.
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