2013 (12) TMI 1349

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....R), for the Respondent. ORDER The applicant has filed an application for early hearing of the appeal on the ground that the issue involved is of an import made in the year 1986 and consequent to that they have filed a refund claim in 2005. 2. Heard the applicant. After allowing the application for early hearing, we take up the appeal itself for disposal. 3. In this case, the appellan....

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....emption fine paid at the time of clearance of the goods. The refund claim was rejected by the adjudicating authority on the ground that without the outcome of the appeal before the Commissioner (Appeals), which was decided in 1987, refund claim is not maintainable. Same view was taken by the Commissioner (Appeals). Therefore, the appellant is before us. 4. Shri Pankaj Mehta, proprietor of th....