2005 (5) TMI 568

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.... - This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority rejecting the refund claim of the appellants. 2. I have heard both the sides and gone through the record. From the record, it is evident that the appellants supplied HDPE Pipes and other excisable good....