2003 (9) TMI 386

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.... [Order]. - The assessees are aggrieved by the order of the Commissioner (Appeals) holding that they are not entitled to claim refund of Rs. 10,250/- claimed on the ground that goods in question, namely, Nifedipine USP, was initially cleared on payment of duty but on being found to be defective were returned for reprocessing and reprocessing was carried out and the same goods were cleared again ....