Appeal dismissed, Commissioner decision upheld. Refund request denied.

The appeal was dismissed, upholding the decision of the Commissioner of Customs, Central Excise & Service Tax (Appeals), New Delhi, denying the appellant's refund request.

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The appeal was filed against an order-in-appeal passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), New Delhi. The appellant sought a refund, but since the main appeal was dismissed earlier by the Tribunal, the refund was not granted. The impugned order was sustained, and the appeal was dismissed.

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