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2003 (10) TMI 164 - AT - Central ExciseExtract: .......on merits. However, as the material on record is insufficient for establishing whether the appellants have claimed drawback or rebate or not, we remand this aspect to the Jurisdictional Assistant Commissioner/Deputy Commissioner for verification with reference to shipping bills/AR-4s for the period in dispute. 3. The appeal is disposed of as above.
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