2005 (10) TMI 199

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....der per : Archana Wadhwa, Member (J)]. - The appellants, on finalisation of the dispute by the Tribunal vide its order Nos. C-I/1825-26/WZB dated 15-5-2000, filed refund of duty deposited by them during the pendency of the dispute. The Commissioner (Appeals) has observed in his impugned order that the Hon'ble CEGAT discussed the issue at length and held the demand in question are barred by limitat....

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....nce in this connection is made to Larger Bench's decision of the Tribunal in the case of Sheela Foam Pvt. Ltd. v. Commissioner of Central Excise, Noida, reported in 2003 (154) E.L.T. 522 (Tri. - LB). The Board's Circular No. 275/37/2K-CX.8A, dated 2-1-2002 has held that such refund should be granted. The Board's Circular is binding upon the authorities. As such, the authorities below were bound to....