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2011 (11) TMI 39 - CESTAT, BANGALORERule 5 of the CENVAT Credit Rules, 2004 - Re-quantification of the amount for refund - held that:- The limited purpose for which the case was sent back was to re-quantify the amount for refund after considering the Chartered Accountant's certificate to be produced by the party. This course of action was taken pursuant to the guidelines laid down in the Board's Circular dated 19.1.2010. - this does not amount to remand as the substantive issue was settled by the appellate authority itself. In the result, the impugned order is sustained and the appeal is dismissed.
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