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2007 (8) TMI 557

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....t. Shri P.K. Katiyar, DR, for the Respondent. [Order]. -  The claim for refund of Rs. 3,10,708/- filed by the appellants herein in respect of unutilized accumulated Modvat credit has been rejected by the authorities below on the ground that the claim in respect of AR.4 No. 1 to 12 are barred by limitation and that in respect of AR.4 No. 13, no co-relation is possible between input an....

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