2002 (2) TMI 570

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..... r]. On hearing both sides, the appeal was admitted and was taken up for final disposal. 2. The appellants are job workers who do not discharge the burden of duty on the final products. They, however, took credit of duty paid on the inputs used in the job work. They debited duty of Rs. 18,235/- on 28-12-98. At a later date i.e. on 23-6-99, they filed a claim for refund. The Dy. Commissioner .....

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