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2018 (5) TMI 864 - AT - Central ExciseRefund of Central Excise duty paid - Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 - Held that: - ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals that ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008 - respondent herein is eligible for the refund of an amount paid towards Central Excise duty on the fuel consumed by them during the relevant period in question - Appeal dismissed - decided against Revenue.
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