2016 (3) TMI 606

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..... 10-12-2015
Appeal No. C/41945/2014 - Final Order No. 41662/2015
Customs
D N Panda, Member (J) For the Appellant : Mr. A.K. Jayaraj, Adv For the Respondent : Mr. B. Balamurugan, AC (AR) .....

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..... refund. 2. Revenue supports the adjudication. 3. Heard both sides and perused the records. 4. Perusal of proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of te .....

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