2002 (5) TMI 609

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..... dent. [Order per : G.R. Sharma, Member (T)]. Revenue has filed this appeal being aggrieved by the order passed by the ld. Commissioner (Appeals) holding - In view of the above discussions, I reject the refund claim of the appellant to the extent of Rs. 25,450/- only and allow the claim for Rs. 3,586/-. 2. The facts of the case briefly stated are that the respondents herein are enga .....

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..... ner (Appeals) on appeal held as indicated above. 3. Arguing the case for Revenue Shri Atul Dikshit, ld. SDR submits that the ld. Commissioner had decided the matter following the instructions contained in Board Circular No. B-22/39/86-TRU, dated 5-9-1986. He submits that the Circular dated 5-9-86 was amended by another Circular dated 9-12-1986. Further the position was examined in the light of t .....

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..... partment has filed an appeal against the above mentioned CEGAT order in the Supreme Court and the same has been admitted on 24-3-1999, it has been decided by the Board to withdraw the above mentioned circular with immediate effect. Necessary amount to safeguard revenue interest may be taken . 5. Since the Commissioner (Appeals) did not have the benefit of examining the matter in the light of Boa .....

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