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2005 (2) TMI 287 - CESTAT, NEW DELHIExtract: .......as attained finality and was no more open in the absence of proceedings. 8. In view of what is stated above, appeals are allowed with consequential relief to the appellants. Since the matter is very old, it is further directed that the refund claim be sanctioned and paid within a period of six weeks from the date of receipt of a copy of this order.
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