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2000 (4) TMI 461 - CEGAT, CHENNAIExtract: .......ellants have not submitted any evidence to show that the refund claimed by them is supported by facts which in the light of sub-rule IV of Rule 173L(1) would allow them greater refund quantum. In view of this, I do not find any legal infirmity in the orders impugned which compels me to interfere with the same. Therefore, these appeals are rejected.
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