2012 (6) TMI 151

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....half of the appellant without proper Power of Attorney executed by the company. His attendance is ignored.   2. Learned representative for Revenue explained that if the respondent satisfy the authority, there is no hurdle to grant refund, if permissible by law. But without satisfying the requirement of notification No. 102/2007-Cus dated 14.9.2007, refund was granted by the appellate autho....