2008 (3) TMI 536

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....Appellant. Shri J.E. Pochkhanwala, Sr. Advcoate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This stay application is filed by the Revenue against Order-in-Appeal No. GOA/CUS/MP/60 & 61/2007 dated 12-11-2007 which set aside the adjudicating authority's order rejecting the refund claim filed by the respondent. 2. Considered the submissions made by both sid....

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.... of Section 16 are explicit and once the 'Let Export' order is given, the question of loading of the vessel, subsequently, is of no consequence, for rejection of refund claim as no duty is payable on the date of 'let export order'. The ld. Commissioner (Appeals) has set aside the order-in-original. We find that the order of ld. Commissioner (Appeals), is a well-reasoned one and no stay is required....