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2018 (3) TMI 830 - AT - Central ExciseRefund claim - Abatement claim - closure of factory - Held that: - In terms of Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008, the assessee entitled to claim abatement of duty paid if their machines were remained in-operational continuously for 15 days - Admittedly, the machines were remained closed for continuous 15 days. In that circumstances, if the refund claim filed by the respondent for 13 days in the month of January, 2013, it cannot be said that the said refund claim cannot entertainable - appeal dismissed - decided against Revenue.
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