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2017 (1) TMI 1070 - AT - Central ExciseManufacture - activity of coating pipes/tubes - duty paid in excess erroneously - Refund claim - Held that: - the subject activity of coating of pipes/tubes amounts to manufacture and there is no erroneous payment of central excise duty in excess in the present case - the Commissioner (Appeals) held In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount to manufacture - refund claim rightly rejected - appeal rejected - decided against assessee.
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