2001 (11) TMI 675

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....or the Respondent. [Order]. - The appellant filed a refund claim for Rs. 55,294/- vide letter dated 29-3-1990. On 31-3-1990 the office of the Assistant Collector of Customs, Refund Section, Air Cargo Complex, Sahar acknowledged the receipt of the application vide letter No. S-12/398/90 ACC(R). The appellants were directed to produce another certificate which was also produced on 13-12-1990. ....

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....al is against this order. 2. The history as narrated above has been brought out in the appeal memorandum. It was claimed that neither the original nor the appellate authority had given any reason for dismissal of the claim or the appeal. It was claimed that the Commissioner (Appeals) was wrong in dismissing the appeal on 'technical grounds'. 3. Shri R.K. Thawani, appearing for the ....