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2017 (1) TMI 83 - AT - Central ExciseRefund - Rule 5 of the CER, 2004 - N No. 5/2006 CE - Held that: - the appellant have furnished all the relevant documents to the satisfaction of the sanctioning authority and the sanctioning authority has clearly held that the appellant has fulfilled all the conditions stipulated in the Notification 5/2006 dated 14.03.2006 and there is no legally sustainable ground on which validly sanctioned refund order should be set aside and therefore in my considered view, the findings returned by the Commissioner (Appeals) on merit needs to be set aside and I set aside the same - Appeal allowed.
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