2003 (3) TMI 475

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....-  This is an appeal filed by the appellants claiming refund of Rs. 2,26,367/-on the ground that the goods were brought back to the factory as the container got damaged. The learned Counsel appearing on behalf of the appellants submits that the goods were duty paid and they were re-exported on payment of duty after re-processing. Therefore, his contention is that the appellants are entitled ....