2003 (9) TMI 618

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....None, for the Respondent. [Order]. - The appeal is against the order of the Commissioner (Appeals) holding that the appellant was entitled to refund of the duty paid a second time on goods which it claimed had after first being cleared, returned for remedy of defects. The Asstt. Commissioner has denied the refund claim on the ground that the required procedure had not been followed by the cl....

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....to. Sub-rule (3) is specific that no refund shall be granted until the processes have been complied and the account under sub-rule (2) have been rendered to the specification of the Commissioner. Sub-rule (4) provides for the Principal Commissioner to relax for reason recorded in writing the provisions of the rule. 3. The object of this procedure is clear enough. When an assessee brings in....