2005 (2) TMI 701

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..... facturer of yarn. He cleared certain consignments upon payment of duty. This was returned to the factory for the purpose of re-packing. After such re-packing, the goods were removed after payment of duty. The appellant claimed refund of the duty paid originally under Rule I73L. That claim was rejected on the ground that the goods had not been subjected to any process of manufacture upon their retu .....

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