2001 (1) TMI 913

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....rumugam, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  By this appeal, the appellant importer is challenging the Commissioner (Appeals)' Order in Appeal No. M.CUS : 1726/95, dated 21-9-1995 rejecting their plea of refund in respect of the item described in the BE as "Governor Valve and Part of Pump" falling under sub heading 8184.18 and having claimed the benefit of conc....