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    <description>The Tribunal set aside the decision to adjust cost audit fees of one unit against the refund claim of another unit, ruling it impermissible under Section 11 of the Central Excise Act, 1944. The appeal was allowed with consequential relief granted.</description>
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      <description>The Tribunal set aside the decision to adjust cost audit fees of one unit against the refund claim of another unit, ruling it impermissible under Section 11 of the Central Excise Act, 1944. The appeal was allowed with consequential relief granted.</description>
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