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2005 (8) TMI 259 - CESTAT, KOLKATAExtract: .......he respondents herein, where the duty was short paid by them, but refused to pay the refund to them, when they paid duty in excess. In the circumstances, I do not find any infirmity in the Order of the Commissioner (Appeals). The appeals deserve to be dismissed. Consequently, I dismiss the appeals filed by the Revenue. Pronounced in the open court.
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