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2015 (7) TMI 1266 - AT - Central ExciseRefund claim - CENVAT credit - Welding Electrodes - Held that: - It is a settled position of law that the principle of res judicata is not applicable to the taxing statute. The appellant has complied with the requirements of Section 11B of the Central Excise Act, 1944 by filing the refund application - the appellant’s applications for refund cannot be denied and thus, the impugned order is set aside - appeal allowed - decided in favor of appellant.
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