2009 (12) TMI 263

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....ndent. [Order] - This is an appeal by the Department against the order of Commissioner (Appeals) by which the order of the original authority dated 15-5-07 rejecting the refund claim of Rs.30, 500/- as time barred was set aside. 2. Heard the learned DR. None appears for the respondent in spite of notice. 3. The relevant facts, in brief, are that the respondent imported without payment of ....

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....relies on the following decisions: (a) Porcelain Electrical Mfg. Co. v. CCE, New Delhi - 1998 (98) E.L.T. 583 (S.C.) (b) Assistant Collr. of Cus. v. Anam Electrical Manufacturing Co. - 1997 (90) E.L.T. 260 (S.C.) (c) Miles India Limited v. Assistant Collector of Customs - 1987 (30) E.L.T. 641 (S.C.). 5. I have carefully considered the submissions of the learned DR and perused the recor....