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2017 (5) TMI 868 - AT - Central ExciseRefund claim - Central Excise duty paid on the goods cleared by appellant and claimed as rebate / refund in respect of clearances made to SEZ unit - rejection of rebate claim on the ground of provisions of Rule 18 of the CER, 2002 are not applicable as the amount paid to the appellant does not amount to Central Excise duty - Held that: - the same issue was before the Division Bench in the appellant’s own case. Since the Division Bench has held in favour of the appellant on the same set of facts in appellant's own case AJINKYA ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2013 (6) TMI 610 - CESTAT MUMBAI], the ruling of the Division Bench is binding on me - refund allowed - appeal allowed - decided in favor of appellant.
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