1977 (3) TMI 153

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....een paying duty on all clearances of metal containers during the year 1972-73 under the impression that this production during that year would exceed ₹ 2 lakhs. When he found at the end of the year that he had manufactured goods valued at ₹ 53,231.80, he filed a refund claim dated 9-4-1973. The refund claims relating to clearances from 1-4 1972 to 9-9-1972 were rejected by the Departme....