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TMI Blog2013 (12) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Appeal No. 189/2003 (JNCH) dated 17-12-2003 passed by the Commissioner of Customs (Appeals), Nhava Sheva. 2. The appellant is M/s. Medi Caps Ltd. The appellant imported 412 carton of Empty Hard Gelatin Capsule vide Bill of Entry No. 535612 dated 6-12-2001 being the return of defective goods exported vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, the appellant preferred an appeal before the lower appellate authority, who rejected the appeal as devoid of merits. Aggrieved of the said order, the appellant is before us. 3. None appeared for the appellant despite notice. This is the second time the case has come before us. On the previous occasion also, none appeared for the appellant. The appeal pertains to the year 2003. In this si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned AR as also the grounds urged in the appeal memorandum. The only ground urged in the appeal memorandum is that the appellant is eligible for benefit of Notification No. 19/2001-Cus., which has not been extended to the appellant and, therefore, the refund claim is sustainable in law. 5.1 We have gone through the provisions of Notification No. 13/2001. The said notification grants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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