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2017 (3) TMI 172 - AT - Central ExciseRefund claim - time bar - denial on the ground that activity of repacking, relabeling is amount to manufacture which was not disclosed to the department - Held that: - appellant was maintaining RG 23 D register and issuing invoices in respect of repacking and relabeling of goods and same was being submitted to the department. The Ld. Commissioner(Appeals) taking into consideration this undisputed facts held that there is no suppression of facts on the part of the assessee - the demand of extended period was dropped - order reversing the sanction of refund claim was illegal - appeal allowed - decided in favor of assessee.
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