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2007 (4) TMI 496

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....ant. Written Submission, for the Respondent. [Order]. -  Heard both sides. 2. Both these appeals are filed by the Revenue against order passed by the Commissioner (Appeals) on 16-6-2003 wherein refund claim was allowed in favour of the respondents assessees. The respondents assessees had cleared motor vehicles at the effective rate. Subsequently the vehicles were registered a....

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