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    <title>2001 (8) TMI 959 - CEGAT, NEW DELHI</title>
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    <description>Refund of accumulated credit under Rule 57-F(4) of the Central Excise Rules was held not allowable because an earlier Larger Bench decision, following the appellant&#039;s own prior case, remained binding, having neither been stayed nor reversed. In view of that precedent, no separate merit survived in the challenge to the refund claim, and the adverse finding was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=102643</link>
      <description>Refund of accumulated credit under Rule 57-F(4) of the Central Excise Rules was held not allowable because an earlier Larger Bench decision, following the appellant&#039;s own prior case, remained binding, having neither been stayed nor reversed. In view of that precedent, no separate merit survived in the challenge to the refund claim, and the adverse finding was upheld.</description>
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