2017 (11) TMI 1706

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..... the Respondent : Sh S.K. Bansal, DR) JUDGEMENT PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 69-CE/DLH/2017 dated 18.04.2017 passed by the Commissioner of Central Excise (Appeals), New Delhi, vide which the refund application has been rejected by the Department. 2. The brief facts of the case are that, the Tribunal vi .....

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..... on, a bank guarantee of Rs. 19 lacs was also furnished. The learned counsel, for the purpose, has relied upon the ratio laid down by the Hon'ble High Court of Gujarat in the case of Anita Exports vs UOI, 2015-TIOL-2293-HC-AHMCUS. He also relied on the Board's Circular No. 275/37/2K-CX.8A dated 02.01.2002, wherein it was mentioned that the pre-deposit will have to be refunded to the assessee-Appell .....

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