2003 (7) TMI 368

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....was engaged in the manufacture of cotton yarn. A consignment of such yarn which it sent out to its supplier on payment of duty was returned as rejected on account of its lack of quality. The goods on such rejection were received by the appellant on 24-12-94. The appellant after refinishing the goods exported them and filed a claim for refund of duty that it had initially paid. The claim was receiv....