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2011 (6) TMI 568 - CESTAT, KOLKATAEligibility of benefit of Notification - Exemption by way of refund – Held that:- Revenue cannot challenge the eligibility of the benefit of Notification as the same has been already decided by the Assistant Commissioner vide order dated 10.05.2005 and that order has not been challenged. - as per the provisions of Notification No.33/99-CE the manufacturer has to submit a statement of duty paid from account current by the 7th of next month in which the duty has been paid. The Assistant Commissioner or Deputy Commissioner of Central Excise after such verification as may be deemed necessary shall refund the amount of duty paid from the account current during the month under consideration to the manufacturer by 15th of next month as there is no denial of fact that Appellants were submitting statements of duty paid through account current. Appeal is dismissed
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