2001 (3) TMI 353

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....ondent. [Order]. -  The appellant made two claims for refund of excise duty paid by it on goods manufactured and cleared by it on the ground that they were exempted from payment of duty by Notification 347/86. This notification exempts from duty goods used as stores on board a ship of the Navy. The claims were rejected on the ground that when the goods were cleared from the factory the ....