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2001 (1) TMI 588 - CEGAT, KOLKATAExtract: ......., rejection of the appellants rsquo refund claim on the ground is not in order and consequently, the impugned order is liable to be set aside. We, therefore, set aside the impugned order and direct the adjudicating authority to grant the refund, if otherwise admissible as per the law. 7. emsp In the result, the appeal is allowed in the above terms.
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