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2004 (3) TMI 180 - CESTAT, MUMBAIExtract: .......contain any reasoning as to how the clause any other reason will not cover the claim of refund in cash of accumulated deemed credit, at the point of introduction of the compounded levy scheme. 5. Accordingly I hold that the order-in-appeal passed by the Commissioner (Appeals) does not call for any interference. Revenue appeal is therefore rejected.
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