2003 (10) TMI 438

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....Order]. - This is an appeal filed by M/s. Hoechst Marion Roussel Ltd. The appellants have waived their right to be heard and requested to decide the case on merits. The learned DR pleads that the letter dated 22nd September, 1993 and enclosures thereto cannot be a substitute for regular refund claim. A proper claim has been filed only on 18 August, 1995. The provisions of Section 11B(1) stipulat....