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<h1>Manufacturers of Maida granted refund of Excise Duty by Appellate Tribunal</h1> <h3>GUJARAT ROLLER FLOUR MILLS Versus COLLECTOR OF C. EX., AHMEDABAD</h3> GUJARAT ROLLER FLOUR MILLS Versus COLLECTOR OF C. EX., AHMEDABAD - 1999 (110) E.L.T. 881 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the Order-in-Appeal No. V(IF) 2-2/76. The appellants, manufacturers of Maida, were entitled to a refund of Excise Duty amounting to Rs. 8,532/- paid during a specific period as duty on Maida was withdrawn through an Exemption Notification. The Tribunal granted the refund based on the judgment of the High Court of Madhya Pradesh in a similar case.