2002 (5) TMI 609

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....arma, Member (T)]. - Revenue has filed this appeal being aggrieved by the order passed by the ld. Commissioner (Appeals) holding - "In view of the above discussions, I reject the refund claim of the appellant to the extent of Rs. 25,450/- only and allow the claim for Rs. 3,586/-." 2. The facts of the case briefly stated are that the respondents herein are engaged in the manufacture of wri....

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....as indicated above. 3. Arguing the case for Revenue Shri Atul Dikshit, ld. SDR submits that the ld. Commissioner had decided the matter following the instructions contained in Board Circular No. B-22/39/86-TRU, dated 5-9-1986. He submits that the Circular dated 5-9-86 was amended by another Circular dated 9-12-1986. Further the position was examined in the light of the CEGAT decisions in the....