2015 (10) TMI 637

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Full Text of the Document

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....;At the outset, Mr. N. Anand, learned Advocate for respondent invited our attention to Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, Government of India under Section 35R of the Central Excise Act, 1944 to submit that since the refund amount involved in these appeals is less than ....