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2004 (5) TMI 208 - CESTAT, NEW DELHIExtract: .......ppellants are entitled to the refund of the excess duty amount in dispute. Their refund claims had been wrongly rejected by the lower authorities. Therefore, the impugned order of the Commissioner (Appeals) is set aside. The refund claims of the appellants are allowed. The appeal of the appellants stand allowed with consequential relief as per law.
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