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1973 (10) TMI 29 - CGOVT - Central ExciseExtract: .......tification. Hence the demand for erroneous refund issued within the time limit i.e. one year, is correct in law. On merits also, the petitioners have no case as Notification No. 43/75 does not talk of exemption to bars and rods manufactured out of aluminium scrap. The Revision Application therefore, fails on both counts and is rejected accordingly.
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