2003 (12) TMI 451

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....ant. Shri A.K. Saxena, JDR, for the Respondent. [Order]. - Heard both sides. These two appeals relate to cases where the appellants initially cleared goods for export under bond without payment of duty. However, since they could not produce proof of export, they paid duty in respect of the impugned goods. Subsequently, they obtained proof of export and have filed refund claims for duty pa....