2008 (4) TMI 618

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....wa, Member (J)].-  On matter being called, neither anybody appeared nor is there any adjournment request though we find that the case was listed on out of turn basis at the request of the appellant. Accordingly, we have heard the learned SDR and have gone through the impugned order as also the appeal memo. 2. The disputed issue in the present appeal is as to whether Revenue is required....

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....of refund of such duty. Explanation: Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or Deputy Commissioner of Customs under sub-section (2) of Section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal or as the case may be, by the Court shall be deemed to be an order passed under that sub-section for the purpose of this Section." 3. ....