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<h1>Partnership firm's appeal for duty refund dismissed for lack of importer authorization</h1> The appeal by a partnership firm acting as a clearing agent for a refund of auxiliary duty paid on an imported consignment was dismissed by the Tribunal ... Refund claim The appellant, a partnership firm acting as a clearing agent, sought a refund of auxiliary duty paid on an imported consignment. The claim was rejected as the firm did not have the authority to file the appeal in its own name. The Tribunal held that without proper authorization from the importer, the appeal was not maintainable. The appeal was dismissed.
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