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2003 (12) TMI 418 - CESTAT, MUMBAIExtract: ........T. 247 (S.C.) will not help the case as even if the refund is held to be not barred by limitation, the refund is not eligible ab initio in view of non-challenge of the order of classification. 4. emsp In view of the findings, this appeal against the rejection of refund is required to be dismissed for reason as arrived at. 5. emsp Appeal dismissed.
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