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2004 (6) TMI 463 - AT - Central ExciseExtract: .......that ldquo Section 11B deals with the claim for refund of duty. It did not deal with the making of refund rdquo . In the present matter, what the appellants are doing is ldquo making of refund rdquo by challenging assessment of goods manufactured and cleared by a third party. We, therefore, find no merit in the present matter and reject the appeal.
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