1978 (1) TMI 165

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....ritten and oral, I observe that even though the appellant completed their first clearances of metal containers up to a value of Rs. one lakh in November, 1976, yet they could not know the total value of their clearances in the financial year 1976-77 till its end i.e. 31-3-1977. If their clearances did not exceed the value of Rs. two lakhs up till 31-3-1977, they were eligible for refund on clearan....