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2003 (10) TMI 338 - AT - Central ExciseExtract: .......ell said law that such circulars are binding upon the Central Excise Authorities. The refund claim was sanctioned and also paid to the respondent well before the amendment of the provision of Section 11B. As such we do not find and infirmity in the view taken by the Commissioner (Appeals). Accordingly the appeal filed by the appellant is dismissed.
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