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2005 (3) TMI 679

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....pellant. Shri Vikas Kumar, JDR, for 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 P....