2002 (4) TMI 444

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....ndent. [Order (Oral)]. - Issue relates to refund claim. Refund claim has been rejected by the Assistant Commissioner on the ground that there is no evidence to show that the duty has been paid twice on the same goods, even though on records it is clear that some goods have been received back into the factory by the assessee, it is not clear that the goods on which the refund is claimed are t....