2000 (10) TMI 543

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....DR, for the Respondent. [Order Per : S.L. Peeran, Member (J)]. - The short question that arises for consideration in this appeal which arises from OIA No. C. Cus. 646/99, dated 11-11-1999 passed by Commissioner (Appeals) is as to whether the refund application has been filed within a period of six months from the date of paying duty. There is no dispute that the refund application was receiv....