2004 (11) TMI 179

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.... order of the Commissioner (Appeals). The Commissioner has set aside the order of the lower authority with a direction that the refund involved be sanctioned and paid to the appellant. The respondents filed a refund claim for Rs. 3,56,142/- and Rs. 508/- on 10-12-1999 being the balance lying in the appellants RG 23A Part-II Register and Personal Ledger Account Register respectively. The applicatio....

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....tion because of instructions of the department, is admissible under Rule 57F (13) of Central Excise Rules, 1944. He relied on the CBEC Circular No. 408/41/98-CX, dated 20-7-1998, while coming to this conclusion. The Revenue's contention is that the above stated circular should be read with Notification No. 85/87-C.E. (N.T.), dated 1-3-1997 as amended under which the conditions and limitations are ....