2004 (4) TMI 478

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....Order]. - The appeal arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority rejecting the refund claim made under Rule 173L. 2. The facts are that the appellants manufacture wires and cables. A consignment of wires and cables was cleared by them on payment of duty on 31-10-1996. The consignment was returned to the factory o....