2003 (10) TMI 338

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.... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point, involved in the present appeal by Revenue, is as to whether impugned order passed by the authorities below granting refund of duty to the respondent is in accordance with the law or not. Commissioner (Appeals) vide his impugned order has rejected the application filed by the Revenue on the grounds that Bo....