2001 (2) TMI 490

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....umar, JDR, for the Respondent. [Order]. -  I have carefully examined the records and heard both sides. The dispute is with regard to a refund claim made by the appellants. The claim was made for refund of excess duty paid, upon adjustment under Rule 9B of the Central Excise Rules at the time of final assessment of duty liability. The claim was rejected on the ground that it was made bey....