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2013 (12) TMI 226 - HC - Central ExciseMaintainability of Appeal – Held that:- Four different appeals should have been preferred by the department and in such case each of the appeals would be for an amount lower than ₹ 10 lacs - In any case even if the amount of all four appeals is taken together, the total amount comes to ₹ 9,77,884/-, which is less than ₹ 10 lacs and that the appeal also does not fall in any of the exceptions. Deemed Export - Whether supplies to 100% EOU be treated as export for the purpose of cash refund of accumulated Cenvat credit under Rule 5 of CCR, 2004 – Held that:- The respondent has fairly stated that they will not insist upon cash refund - The respondent company has taken credit of the amount and intimation to that effect has been given to the Assistant Commissioner, Central Excise within time. Applicability of Limitation - Whether the time limit prescribed under Section 11B is applicable in the case of refund claim under Rule 5 of CCR, 2004- Held that:- The amount involved in the appeal is less than ₹ 10 lacs and no question of constitutional validity of any provision of Act or Rule is involved nor any Notification/Instruction/Order or Circular has been held illegal or ultra vires, the appeal in view of the Instructions dated 17.8.2011 issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance is not required to be heard – Decided against Appellant.
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