2002 (6) TMI 416

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....der per : Gowri Shankar, Member (T)]. - Vora Associates, the respondent to this appeal, filed a claim for refund of the duty paid by it on a ship imported for scrapping. The claim was based on the decision of the Tribunal holding an issue of valuation in its favour. The Deputy Commissioner found that a sum of Rs. 20,150/- out of a total claim of Rs. 1,06,795/- could be sanctioned but, noting tha....