2006 (3) TMI 660

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....Respondent. [Order]. - Heard both sides. The respondents had initially taken short credit of CVD paid by them in respect of Bill of Entry and corrected the same on discovery of their mistake subsequently after expiry of more than 6 months. The original authority has disallowed the credit invoking 6 months time limit prescribed under Rule 57G(5). The lower appellate authority has allowed the cre....