1996 (4) TMI 329

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..... [Order per : R. Jayaraman, Member (T)]. - Though notice of hearing has been issued to the appellants, none turned up during the hearing. However, after hearing Mrs. Bharati Chavan, we find that the appeal can be disposed of without the presence of the appellant. The lower authorities have rejected the claim for refund of duty paid during the period 1-4-1986 to 30-9-1986 solely on the ground that .....

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