2005 (10) TMI 476

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....mar, SDR, for the Respondent. [Order] - The appellants had vide invoice dated 16-7-97 cleared goods 'payment' of duty for export under claim of rebate. The goods were rejected on quality grounds and were brought back from the Port of Export on 31-7-98 and the declarations as provided under the rules were made. The rectification's in quality were carried out and the goods were re-exported on ....

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....    it is not in dispute that an applications under Section 11B was made for refund on 29-1-98 and was despatched on that date to the Asstt. Commissioner and the delay if any is beyond the control of the appellant. (b)     the instructions of the department requiring the appellants to obtain an acknowledgement of the refund claim are only procedural administra....