2005 (3) TMI 679

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....r the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the appellant against the impugned order-in-appeal, the issue relates to their refund claim under Rule 173L of the Excise Rules. 2.We have heard both the sides. From the file we find that the appellants cleared concentrates for their Visakhapatnam Smelter Plant but the same did not meet the technica....