2004 (1) TMI 527

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....nt. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Justice K. K. Usha, President]. -  The assessee has challenged this order passed by the Commissioner (Appeals) rejecting its claim for refund to the extent of an amount of Rs. 3,01,325/- as time-barred under Section 11B. 2. After hearing both sides, we find that the appellants are entitled to relief in this appeal. T....

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....l is as follows : "(a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods - (i) if the goods are exported by sea or air, the date on which, the ship or the aircraft in which such goods are loaded, leave India, or" 3.&ems....