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2003 (7) TMI 608 - AT - Central Excise
The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding a claim for refund under Rule 173L due to lack of evidence that the goods were rejected by the buyer and discrepancies in the quantity of goods received and cleared for remanufacturing. The appellant's appeal was dismissed as it failed to establish the necessary correlation between the goods received and cleared.
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