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2004 (2) TMI 138 - AT - Central ExciseExtract: .......has already sanctioned the part claim, there is no dispute about the refundability of the amount. Consequently in the light of discussions above I hold that, orders of the lower authorities in rejecting the part claim are required to be set aside. 8. Hence I allow the appeal and order of the lower authorities rejecting the part claim are set aside.
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