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    <description>The appeal was allowed with consequential benefits, setting aside the impugned order passed by the Assistant Commissioner, Central Excise, Ratnagiri. The adjudicating authority concluded that the appellant fulfilled all conditions for the refund under Notification No. 102/2007-Cus. and was entitled to the refund and interest on the delayed payment.</description>
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      <description>The appeal was allowed with consequential benefits, setting aside the impugned order passed by the Assistant Commissioner, Central Excise, Ratnagiri. The adjudicating authority concluded that the appellant fulfilled all conditions for the refund under Notification No. 102/2007-Cus. and was entitled to the refund and interest on the delayed payment.</description>
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