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2008 (5) TMI 581

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.... Shri M.M. Mathkar, JDR, for the Respondent. [Order]. -  The issue involved in all these appeals is the refund of duty claimed by the appellants in respect of the goods sent under AR-3 as per the procedure laid down under Notification No. 47/2001-CE (NT), dated 26-6-01 and the Board's Circular No. 579/16/2001-CX, dated 26-6-01. 2. After hearing both the sides, I find that the ....