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TMI Blog2017 (12) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... n GTA up to the port - appeal allowed - decided in favor of appellant. - E/21418/2017-SM - 22732/2017 - Dated:- 7-11-2017 - Shri S.S Garg, Judicial Member Mr. Sunder Raman, Advocate Ramesh Ananthan - For the Appellant Mr. Naveen Kushalappa, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 3.7.2017 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted for advance refund of 80% of the refund claim as per CBEC Circular No.828/5/2006-CX dated 20.4.2006 under simplified procedure for sanction of refund. The sanctioning authority sanctioned an amount of ₹ 6,18,000/- vide his letter dated 23.7.2010. It appeared from the verification of appellant s input documents that they had contravened the provisions of Notification No.5/2006 dated 14.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), who has held that only an amount of ₹ 1,49,441/- is liable to be rejected and the rest of the amount is eligible for refund. 3. Heard both the parties and perused the records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed contrary to the binding judicial precedent on the same issue. Learned counsel further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission, he relied upon the following decisions: CCE Vs. Stangl Pickles Preserves: 2011 (22) STR 396 (Tri.-Chennai) Meghachem Industries Vs. CCE: 2011 (23) STR 472 (Tri.-Ahmd.) Oriental Containers Ltd. Vs. CCE: 2012 (28) STR 397 (Tri.-Mum.) Ashirvad Pipes Pvt. Ltd. Vs. CCE: 2013 (31) STR 693 (Tri.-Bang.) Hema Engineering Industries Ltd. Vs. CCE: 2016 (46) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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