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1996 (6) TMI 146 - CEGAT, NEW DELHIExtract: .......he contrary, it is fresh lining that is applied to the vessels and this process amounts to manufacture. 6. emsp The learned Consultant does not press the plea of time bar. Hence in view of our discussion above, we hold that the refund claim is not maintainable both on merits as well as on limitation, uphold the impugned order and reject the appeal.
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