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2003 (1) TMI 747 - AT - Central ExciseExtract: .......tly the Modvat credit could be reversed. 5. The Order of the lower authorities is, therefore, confirmed as regards the rejection of the refund based on the fact that Classification Lists were approved and were not challenged and cannot be challenged now by the buyer's refund application. 6. In view of our above findings, the appeal is rejected.
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