Refund claims file under rule 97/173L to be dealt with by Assistant Commissioner having jurisdiction over the factory which received the goods

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..... t repairs, re-conditioning etc. It has been brought to the notice of the Board that there exists some doubt in the field formations with regard to powers of entertaining refund applications in cases where refund has to be granted under provisions of Rule 97 and Rule 173 (L) read with Section I IB wherein the goods originally manufactured and cleared for home consumption on payment of duty are ret .....

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