2005 (10) TMI 305

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....rwal, DR, for the Respondent. [Order]. - The appellants herein, who are manufacturer of Electric Lamps and Fluorescent Tubes, exported their goods through merchant-exporter and reversed credit and thereafter filed claims for refund of Rs. 55,661/- and Rs. 46,420/- on the ground that they had wrongly reversed the credit as there was no requirement of reversal of credit under DEPB scheme which....