2003 (3) TMI 475

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..... an appeal filed by the appellants claiming refund of Rs. 2,26,367/-on the ground that the goods were brought back to the factory as the container got damaged. The learned Counsel appearing on behalf of the appellants submits that the goods were duty paid and they were re-exported on payment of duty after re-processing. Therefore, his contention is that the appellants are entitled for refund of the .....

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..... permission of the Commissioner. Since, the necessary permission has been refused the question of refund which is a subsequent issue, therefore, automatically fails. 3. I have heard the rival submissions and perused the records. It is seen from the Commissioner (Appeals) order that he has rejected the claim for the refund on the ground that the appellants have failed to appeal against the reject .....

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