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    <title>2005 (12) TMI 197 - CESTAT, BANGALORE</title>
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    <description>The Revenue&#039;s appeal was dismissed by CESTAT, Bangalore in 2005 (12) TMI 197. The decision upheld the Commissioner&#039;s order, deeming the show cause notice to reopen the matter unjust based on legal judgments. The appeal for refund was rejected due to lack of merit, as the refund sanction orders had not been reviewed.</description>
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    <pubDate>Thu, 22 Dec 2005 00:00:00 +0530</pubDate>
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      <description>The Revenue&#039;s appeal was dismissed by CESTAT, Bangalore in 2005 (12) TMI 197. The decision upheld the Commissioner&#039;s order, deeming the show cause notice to reopen the matter unjust based on legal judgments. The appeal for refund was rejected due to lack of merit, as the refund sanction orders had not been reviewed.</description>
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