2006 (3) TMI 449

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..... 2. It is seen from the impugned order that the ld. Commissioner (Appeals) has inter alia held that the respondent is seeking the refund of warehousing charges paid by him due to the late decision or wrong decision of the customs. He has held that anything collected by the department which is not due to the department has to be refunded whether there is any specific provisions in the Act or not. He .....

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..... n of the superior quasi-judicial authority which is binding on him but has also caused tremendous hardship to the respondent who is fighting the case since 1991. The department has filed the appeal mainly on the ground that there is no provision what-so-ever to refund warehousing charges collected by the CWC. 3. The ld. Counsel for the respondents has relied on the decision of the Shipping Corpn .....

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