1999 (9) TMI 208

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..... d both sides on the application. 2. The delay in both these cases have been caused by the applicant filing a revision application to the Joint Secretary to the Government of India against the order of the Collector (Appeals) dismissing a claim for refund of duty paid on short shipped goods. The applications seem to have been filed before the Joint Secretary and not an appeal to the Tribunal by t .....

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