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2011 (6) TMI 284 - CESTAT, CHENNAIApplicability of Rule 7 - Determining the amount of refund admissible after computing the value applying Rule 7 of the Central Excise (Valuation) Rules, 2000 - Merely setting aside the original order and leaving the vacuum cannot be approved particularly when the appellants have already received the refund amount in pursuance of the original order way back in August 2008 - The way the impugned order is worded saying the OIO is set aside and the appeal is allowed, the same cannot be implemented - Hence the impugned Order-in-Appeal is set aside and the matter is remanded to the lower appellate authority to compute the correct value in accordance with the said Rule 7 and also to correctly determine the amount of refund due to the appellants - The appeal is thus allowed by way of remand
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