2013 (6) TMI 234

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.... appeal filed by the appellant against the OIA No. Commr(A)/182/VDR-II/2011, dt.29.04.11 under which the order in original dated 24.03.09 passed by the adjudicating authority was upheld. 2. Heard both sides. It was argued by the ld. advocate of the appellant that the show cause notice dated 28.01.09 was issued for not filing of refund claim in time and secondly that the export was in the name o....