2004 (1) TMI 164

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....f the Commissioner of Central Excise (Appeals) upholding the rejection of the claim for refund of Rs. 65,000/- each in two cases on the ground that goods initially cleared on payment of duty were brought back for reconditioning under Rule 173L after a period of 2 years from the date of initial clearance thereof and that there is no provision for relaxation of the time limit beyond the period of on....