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Refund Claim Upheld: Goods Return Exemption Under Notification No. 56/2002-CE; Rule 16 vs. Rule 16(C) Clarified.

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....Refund claim as per Notification No. 56/2002-CE – goods could not be brought back in the factory within six months period - Rule 16 is different from Rule 16 (C) and the refund stands rightly sanctioned - AT....

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