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1997 (6) TMI 82 - CEGAT, NEW DELHIExtract: .......ult, the impugned orders passed on the refund applications filed by the manufacturer are set aside and the refund claims are remanded to the jurisdictional adjudicating authority for decision afresh in the light of the observations contained in this order and after giving the appellant opportunity of personal hearing. 6. emsp The appeal is allowed.
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