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2017 (9) TMI 1485 - AT - Central ExciseRefund of amount paid u/r 6 of the CCR, 2004 - whether the respondent is entitled to the refund of the amount prior to the insertion of explanation in Rule 8(4) of Central Excise Rules, 2002? - Held that: - explanation was inserted in Rule 8(4) of Central Excise Rules, 2002 by Notification No.8/2007-CE (NT) dt. 01.03.2007. Therefore, the respondent is not entitled to the refund of the amount for the period from 03.01.2007 to 28.03.2007 - the respondent is not eligible to refund prior to 01.03.2007 - appeal allowed - decided in favor of Revenue.
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