2013 (11) TMI 1610

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....Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J) (For the Bench)]. - Both the appeals are being disposed of by a common order as the issue involved is identical. The dispute relates to refund of cost recovery charges paid by the appellant for the period subsequent to 1-9-2001. As per the C.B.E. & C. Circular No. 709/25/03-CX, dated 23-4-2003, the ....

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....s Act. The refund of the cost recovery charges is administrative function and the assessee should have approached the jurisdictional Executive Commissioner or the administrative machinery of the Department for refund of amount. By observing so, the Tribunal agreed with the departments view but observed that the assessee is free to approach the jurisdictional Commissioner of Central Excise for any ....