2003 (8) TMI 554

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....Dinesh Kumar Sr. CGSC ORDER P. Vishwanatha Shetty, J. In this application filed under Section 35H(I) of the Central Excise Ac t, 1944, the applicant has sought for reference from the Tribunal the question of law mentioned as hereunder : Whether the Tribunal was correct in holding that the appellant was not entitled to claim refund as provided under Rule 57F(4) and Rule 57F(13} of the Rules as....