2005 (4) TMI 353

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....ri C. Mani, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. - The appeal is directed against denial of refund claims filed by the appellants in terms of the order dated 24-3-1995 issued by the Department of Revenue under sub-section (2) of Section 5A of the Central Excise Act, 1944. The exemption was in respect of Polybutene enriched LPG supplied by M/s. Madras Refiner....

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....h Court allowed the refund claim in Writ Petition No. 5047/2000, dated 20-11-2000. In the appeal filed by the Revenue before the Division Bench, the Division Bench was pleased to order that refund be paid subject to furnishing Bank guarantee for the amount ordered to be refunded. 3. There is no dispute that the legal and factual position in regard to the present appeal are identical to the....