1999 (9) TMI 317

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..... yoti Balasundaram, Member (J)]. The claim of the appellants herein filed on 3rd May, 1996 for refund of Rs. 6,97,500/- paid as duty on 17-11-1994 (by debit in PLA) has been rejected on the ground that the claim is barred by limitation. 2. We have heard both the sides and carefully considered the submissions. The basis of the claim is that duty on the recycled PVC granules is payable at the .....

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