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2017 (4) TMI 148 - AT - Central ExciseRefund claim - denial on various grounds like the refund claim is barred by limitation, refund claim is filed without challenging the APC Order of the Commissioner, the appellant could not establish that the incidence of duty claimed as refund had not been passed on to their buyers etc. - Held that: - the refund claim was filed consequent to the order of the Ld Commissioner (Appeals) dt 20.1.2005 setting the demands for the earlier period observing that the APC determined as 971.40 MTs by applying Rule 3 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, is correct and not 2595 MTs as per Rule 5 of the said Rules arrived at by the Commissioner of Central Excise - the matter may be remanded to the Adjudicating Authority to re-examine the all issues afresh in the light of the principles of law laid down on each aspect - appeal allowed by way of remand.
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