1997 (12) TMI 201

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Full Text of the Document

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.... Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The dispute in the appeal arises in relation to two refund claims in respect of the period from 4-2-1975 to 30-9-1975 in respect of a part of excise duty paid by the appellant on vegetable oil manufactured and cleared from the factory. Duty had been paid on assessable value which included cost of metal con....