2004 (10) TMI 474

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....dent. [Order (Oral)]. - This appeal of the assessee is against rejection, by the lower appellate authority, of refund claims in respect of three amounts of duty, Rs. 11,064/-, Rs. 16,234/- and Rs. 3,709/-, which were paid during December 1996 to March 1997. 2. Heard both sides and considered the submissions. It appears from the submissions that the appellants had cleared the subject goods....

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....as been placed on record and I have perused the same. I find that ld. Commissioner (Appeals) has allowed similar refund claims in the light of the Tribunal's decision in L.M.L. v. CCE, Kanpur - 2003 (155) E.L.T. 532 (Tri. Del.) and the Board's circular No. 249/83/96 dated 11-10-96 & issued in F. No. 206/1/96-Cx. 6. The relevant portion of the above order dated 10-11-2003 of the Commissioner (Appea....