2000 (10) TMI 394

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....llant. Shri G. Rasgotra, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The facts leading up to the filing of the above application are that the respondents herein, who are manufacturers of cement, filed periodical claims for refund of duty paid by them under protest in respect of clearances during the period 1-6-92 to 15-3-96. The claims were rejected by th....

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.... vide its order dated 18-7-95 directed the Assistant Commissioner to consider the question of assessees' eligibility to refund. The Assistant Commissioner held that the amended provisions of law were applicable to cases where the claims were pending before the Excise authorities on 29-9-91 and hence rejected the refund claim of the assessees and directed credit of the amount to the Consumer Welfar....

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....ication filed by the Revenue. In the same order, the Tribunal allowed the assessees' application under Rules 40 and 41 of the CEGAT (Procedure) Rules and directed the jurisdictional Commissioner to implement the directions contained in the Tribunal's final order dated 27-1-98 read with its earlier final order dated 6-6-89. 3. The Revenue now seeks stay of operation of the Reference order N....