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2004 (3) TMI 283 - AT - Central ExciseExtract: .......view of the fact that in similar circumstances, refunds have been allowed by the aforesaid orders of the Tribunal, following the ratio of the same, I am of the view that the appellants in this case also are entitled to refund of the amount of Rs. 70,000/-. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief.
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