2003 (10) TMI 338

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..... hana Wadhwa, Member (J)]. The short point, involved in the present appeal by Revenue, is as to whether impugned order passed by the authorities below granting refund of duty to the respondent is in accordance with the law or not. Commissioner (Appeals) vide his impugned order has rejected the application filed by the Revenue on the grounds that Boards Circular Number 53/90, dated 26-9-98 is .....

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..... ving being amended with effect from 20-9-1991 would be applicable, even in respect of the claim settled and sanctioned. 2. We, however, find that the Commissioner (Appeals) has acted in terms of the Board circular, it is well said law that such circulars are binding upon the Central Excise Authorities. The refund claim was sanctioned and also paid to the respondent well before the amendment of t .....

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