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2011 (7) TMI 760 - CESTAT, KOLKATARefund - Notification 33/99-C.E., dated 8-7-1999 - Rejection of claim under notification - whether the appellant is required to file statement of account as stipulated in the Notification No. 33/99 for filing refund of the amount paid by them through PLA of the of the 7th subsequent month or can claim the same benefit subsequently - Held that: the grounds taken by Revenue do not meet the instructions of C.B.E. & C. on the subject - Held that: the order of the ld. Commissioner (Appeals) is balanced and has correctly appreciated the fact that no formal application for refund under Section 11AB was required to be filed and the refunds were to be determined by the ld. Assistant Commissioner of Central Excise passed on the monthly returns filed which Is the stipulations of the notification - Appeal is allowed
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