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2005 (12) TMI 197 - AT - Central Excise
The Revenue appealed against a decision where refund was held due as refund sanction orders were not reviewed. The show cause notice to reopen the matter was deemed unjust as per legal judgments. The Commissioner's order was upheld as legal and proper, rejecting the appeal due to lack of merit. (2005 (12) TMI 197 - CESTAT, BANGALORE)
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