2000 (8) TMI 344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri D.K. Verma, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether rebate claim made under Notification No. 132/82-C.E., dated 21-4-1982 is to be treated as refund claim under Section 11B as concession extended to manufacturers under the Notification appears to be a refund. 2. The facts of the case in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of Kesar Enterprises Ltd. & Anr. v. CCE, Kanpur & Anr. reported in [2000 (119) E.L.T. 295 (T-LB) = 2000 (39) RLT 245]. Ld. Counsel submits that in that case under identical circumstances and facts of the case, Larger Bench of this Tribunal held that a rebate claim made under Notification No. 132/82 dated 21-4-1982 was not to be treated as refund claim under Section 11B as the benefit extended ....