2003 (7) TMI 608

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..... and unrepresented and requests decision on merits. 2. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the dismissal by the Assistant Commissioner of the claim for refund under Rule 173L on the ground that the assessee was not able to establish that the goods had in fact been rejected by the buyer and hence required to be remanufactured, and on the further ground tha .....

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