2011 (6) TMI 307

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....M. Veeraiyan (for the Bench): This is an appeal by the department against the order of the Commissioner (Appeals) No. 475(MPM)/CE/JPR-I/2005 dated 26.12.05 by which order of the original authority rejecting refund claim of Rs.37,45,820/- by the respondent was set aside and appeal allowed. 2. Heard both sides. 3. The respondents manufactured SS utensils falling under Chapter Heading No. 7323.90 ....

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.... to the same respondent, there is no discussion regarding eligibility of exemption notification 67/1995 dated 16.3.95. Therefore, he wanted the Tribunal to consider the said issue. However, he fairly conceded that the facts of the case in Appeal No. 81/2005 are same as facts of the present case. 5. Learned advocate for the respondent submitted that the issue involved in the present case is identi....