2003 (11) TMI 425

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..... Shri M.H. Sheikh, JDR, for the Respondent. [Order]. -  Heard both sides. The lower authorities have denied refund of Rs. 50,000/- on the ground that the claim was time-barred. Shri C. Mathew, learned Manager of the appellant-company states that the excess duty was paid at the instance of the Department, much after the clearance of the goods, by debit entry in PLA wherein it was cle....