2007 (2) TMI 489
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....ent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against grant, by the lower appellate authority, of a refund claim filed by the respondents. The claim was for an amount of Rs. 5,568/-. Learned Commissioner (Appeals) found that the said claim filed by the Port Trust was within the period of limitation (one year) prescribed under Section 27 of the Customs Act.....
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