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2017 (4) TMI 31 - CESTAT NEW DELHIRefund - eligibility of respondent for refund from 1-2-2001 - Revenue's case is that the respondent did not follow the procedure u/r 233B of erstwhile CER, 1944 and hence, the claim for refund is time-barred - Held that: - Rule 233B was in Central Excise Rules, 1944. The said provision is not available in Central Excise Rules, 2001/2002 as such the elaborate procedure under Rule 233B do not cover the substantial period in dispute. Further, in view of the clear finding by the Commissioner (Appeals) regarding protest made by the respondent for allowing refund from 1-2-2001 which is not factually rebutted by the Revenue, we find no reason to interfere with the above finding - appeal rejected - decided against Revenue.
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