2002 (5) TMI 609

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....the Respondent. [Order per : G.R. Sharma, 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 ....

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..... The Commissioner (Appeals) on appeal held 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 exami....