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2005 (10) TMI 157 - AT - Central ExciseExtract: .......peal is allowed by way of remand. The original authority is directed to ascertain as to whether the party has since surrendered their Central Excise registration. If they are found to have surrendered registration, they will be eligible for cash refund of the aforesaid amount. (Operative part of the order was pronounced in open Court on 19-10-2005)
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