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2004 (5) TMI 152 - CESTAT, NEW DELHIExtract: .......on that refund is to be decided in view of the direction given by the Hon ble Supreme Court and the Adjudicating Authority will decide the refund application within a period of 3 months after receipt of this order and after affording an opportunity of hearing to the appellants. The appellants undertakes to cooperate with the Adjudicating authority.
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