2003 (3) TMI 475

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...., JDR, for the Respondent. [Order]. -  This is an appeal filed by the appellants claiming refund of Rs. 2,26,367/-on the ground that the goods were brought back to the factory as the container got damaged. The learned Counsel appearing on behalf of the appellants submits that the goods were duty paid and they were re-exported on payment of duty after re-processing. Therefore, his conten....

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....is that the goods should be brought back to the factory with the permission of the Commissioner. Since, the necessary permission has been refused the question of refund which is a subsequent issue, therefore, automatically fails. 3. I have heard the rival submissions and perused the records. It is seen from the Commissioner (Appeals) order that he has rejected the claim for the refund on t....