2004 (4) TMI 175

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..... that the Commissioner (Appeals) vide his impugned order has held that the refund claim of Rs. 1,09,026/- should be given to the respondent by way of cash, if the Asst. Commissioner is satisfied that the respondent are not in a position to utilise the credit in RG 23 Pt. II. While ordering so he has taken into consideration the Tribunal's decision in the case of C.C.E. v. Indian Aluminium Co. Ltd. .....

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