2004 (1) TMI 410

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....er]. -  In this appeal, the appellant has challenged the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has rejected her refund claim holding it to be not maintainable. 2. I have heard both the sides and gone through the record. The perusal of the record shows that the appellant who is a handicapped person, purchased Wagon-R-AX Model fitted with automati....

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....e Commissioner (Appeals) has not bothered to have a glance at the provisions of Section 11B where a right has been given to the buyer to file refund claim where she/he had borne the duty. The appellant is admittedly buyer of a car and duty has been paid by her to the manufacturer. The Ministry of Heavy Industry even has issued a Certificate to her that the vehicle sold to her was meant for her bei....