2009 (5) TMI 671

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.... the Respondent. [Order per : P. Karthikeyan, Member (T)]. - Heard both sides. 2. In the impugned order, the Commissioner (Appeals) sustained the denial of refund claim for an amount of Rs. 89,269/- filed by the appellants. The appellants had imported machinery spares under Bill of Entry No. 260222 dated 15-2-2000 and omitted to claim exemption from special additional duty of customs (SAD....