1997 (7) TMI 156

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....nt, which is a composite mill manufacturing yarn as well as fabric. Excise duty was paid by the appellant on the yarn manufactured between the period June 18, 1977 and July 15, 1977 which was cleared on or after July 15, 1977. The claim for refund has been refused by the Customs, Excise & Gold (Control) Appellate Tribunal [hereinafter referred to as `the Tribunal'] by the impugned judgment on the ....