2002 (5) TMI 357

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..... as called none appeared on behalf of the respondents in spite of notice. 2. Heard learned JDR and perused the appeal papers. 3. The brief facts of the case are that the respondents filed rebate claim in respect of the goods exported by them. The goods were shipped for export on 3-10-97 and rebate claim was filed on 3-4-98. The Commissioner (Appeals) in the impugned order held that reba .....

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