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2014 (7) TMI 844

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....ya And Mr Bhuvnesh Satija, Advs. JUDGEMENT:- The present appeal challenges an order dated 03.03.2011 of the Customs Excise Service Tax Appellate Tribunal. The appeal is highly belated - by more than three years. The Appellant submits by way of an explanation in the Memorandum of Appeal, that even though the impugned order was made on 03.03.2011 it received a query from its Refund Section ....