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2011 (4) TMI 471 - HC - Central ExciseRefund - Rule 5 of the Cenvat Credit Rules, 2005 read with Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 as amended - The grievance is that under Section 35-D it prescribes the procedure by which a Single Member of the Appellate Tribunal could not have decided the issue where the difference in duty is involved or the duty involved or the amount of fine or penalty interest exceed Rs. 10,00,000/-. In the instant case, the claim for refund of duty is Rs. 14,97,508 - it is clear that a Single Member could not have disposed off the claim by the assessee which is one without jurisdiction - Appeal is allowed
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