2007 (10) TMI 33

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..... ade at length by both sides and perused the records. The issue involved in this case is regarding rejection of refund claim amounting to Rs. 6,15,050/- filed by the appellant before the authorities. It is the appellant's claim that this amount has been claimed as refund on the ground that the amount paid by them as NCCD is not payable and hence they are claiming the refund. It is also the submissi .....

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..... s reference of such information that NCCD is paid for clearances made for period prior to 17-5-2003. In the absence of any evidence on the invoices that these consignments were cleared by them prior to 17-5-2003, it is difficult to accept the contention that the NCCD was paid by them on the insistence of the revenue. On this factual matrix, findings of the ld. Commissioner (Appeals) in rejecting t .....

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