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Issues: Whether the appellant was entitled to refund of accumulated credit under Rule 57-F(4) of the Central Excise Rules.
Analysis: The claim for refund was held to be covered against the appellant by an earlier Larger Bench decision of the Tribunal, which had followed the appellant's own earlier case. That decision had neither been stayed nor reversed, and therefore continued to bind the parties. In view of that binding precedent, no separate merit remained in the appeal on the refund claim under Rule 57-F(4).
Conclusion: The refund claim was not allowable and the finding against the appellant was upheld.
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