2004 (10) TMI 474

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..... sessee is against rejection, by the lower appellate authority, of refund claims in respect of three amounts of duty, Rs. 11,064/-, Rs. 16,234/- and Rs. 3,709/-, which were paid during December 1996 to March 1997. 2. Heard both sides and considered the submissions. It appears from the submissions that the appellants had cleared the subject goods from factory on payment of duty on a price which wa .....

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..... . I find that ld. Commissioner (Appeals) has allowed similar refund claims in the light of the Tribunal s decision in L.M.L. v. CCE, Kanpur - 2003 (155) E.L.T. 532 (Tri. Del.) and the Board s circular No. 249/83/96 dated 11-10-96 issued in F. No. 206/1/96-Cx. 6. The relevant portion of the above order dated 10-11-2003 of the Commissioner (Appeals) reads thus : Respectfully following the above .....

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