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2013 (4) TMI 894

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....ommissioner   (A.R) for respondent Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the refund claim has been denied on the premise that appellants have filed co-relate the input credit availed by them on export goods.  2. The facts in brief are that appellants are manufactured printed books. For manufacture of printed books, the appellants procu....