2004 (9) TMI 421

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....als) whereby the refund claim filed by the appellants was rejected. 2. Brief facts of the case are that appellants are engaged in the manufacture of Coated Fabrics. They were clearing the fabrics to their customers at the rate of 104.50 per metre and were paying appropriate duty. Appellants filed refund claim for the manufacture on April to November 2002 on the ground that their customers ha....