1997 (12) TMI 262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. The dispute arose in connection with three refund claims filed by the appellant seeking refund of excess duty paid on the element of alleged ....