2010 (9) TMI 453

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....TED BY :        Shri S.J. Vyas, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed off by a common order as a very short issue is involved. A partnership firm under the name and style as M/s. Sushmit Packaging was converted into a Private Limited under the ....

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....erest in respect of the same stands confirmed. The above view of the Revenue is based upon the Larger Bench decision of the Tribunal in the case of BDH Industries Limited v. CCE (Appeals), Mumbai - 2008 (229) E.L.T. 364 (Tri.-LB) which lays down that for every refund an assessee is required to file a claim for the same with the Central Excise authorities. 3. Learned advocate appearing for ....

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....guments learned DR submits that even if that be so, admissibility of the credit on merit has not been adjusted by the lower authorities, as the credit stands confirmed without going into the merits. 5. After appreciating the submissions made by both the sides and after going through the provisions of Rule 10 read with the two decisions of the Tribunal referred supra, we agree with the appe....