2013 (4) TMI 768

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....llant. None, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President].- Heard both sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) in respect of rebate claim filed by the respondent. 3. We find that as per the provisions of Section 86 of the Finance Act, 1994 read with Section 35B of the Central Excise Act, 1944 the C....