1986 (6) TMI 161

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....R, for the Respondent. [Order per : Shri K.L. Rekhi, Member (T)].  - A common issue is involved in these two appeals and they are, therefore, disposed of by this common order. 2. On hearing both sides, we observe that the appellants imported certain chemical intermediates. They paid the customs duty assessed and cleared the goods. Later on, they applied for refund of the duty pa....