2004 (8) TMI 427

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..... ent. [Order per : Jyoti Balasundaram, Member (J)]. The claim for refund of duty of Rs. 45,594/- filed by the appellants herein has been rejected on the ground of time bar - the claim was filed on 14-2-2000 while duty amount was initially debited in PLA on 15-7-99. 2. We have heard both sides. The contention of the appellants that although the initial debit of duty was in July 1999, the .....

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