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2014 (12) TMI 1031 - CESTAT NEW DELHIDenial of refund claim - Notification No. 225/1986-C.E., dated 3-4-1986 - held that:- Though the appellants were taking up the matter with their jurisdictional Central Excise authorities by repeated correspondence, but it is seen that no refund claim was filed by the appellant with the department. As such, the said letter of the Assistant Commissioner cannot be held to be an appealable order and Commissioner (Appeals) was not within his powers to entertain the appeal filed against the letter addressed by the Assistant Commissioner to the appellant. Otherwise also without there being any refund application by the appellants, the lower authorities could not have decided the refund claim either by rejecting the same or by accepting the same. - Decided against assesse.
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