2004 (10) TMI 496

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Full Text of the Document

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....r the Respondent. [Order (Oral)]. -  Examined the records and heard both sides. In an order dated 5-3-2002, the jurisdictional Commissioner of Customs had dropped a demand of duty proposed against the assessee (present respondents). But the duty had been paid as early as on 3-6-1996. On the strength of the above order of the Commissioner, the assessee filed a refund claim on 6-5-2002, w....