1981 (1) TMI 74

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.... raised in the revision application and have examined the records of the case. 2. Government observe that on 28-12-1977 the petitioners filed a refund claim for an amount of Rs. 14,890.68 which represents the excess Central Excise duty paid on metal containers during the financial year 1976-77 without availing the benefit of Notification No. 97/70, dated 1-5-1970 which was available to them in ....