2003 (1) TMI 202

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....a, President]. - This appeal at the instance of the assessee arises out of a common Order-in-Appeal Nos. 229-233-C.E./BPL/2002, dated 28-2-2002 passed by the Commissioner (Appeals) Customs and Central Excise, Bhopal. This appeal is confined to claim for refund of Rs. 39,671 made on 5-9-97. The claim was rejected by the Commissioner (Appeals) on the ground that at the time of filing refund claim th....