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2017 (5) TMI 1242 - CESTAT ALLAHABADRefund claim - manufacture of Pan Masala - proviso 4 of Rule 9 of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 - Held that: - if the claim of refund is allowed irreparable loss may be caused to Revenue - the order passed by ld. Commissioner (Appeals) is reasonable - appeal allowed - decided against the Revenue.
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