2014 (8) TMI 652

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Full Text of the Document

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....ere the appellant makes a claim of refund basing on a notification issued subsequent to the final assessment of the bill of entry. Ld. Jt. CDR says that the Notification No.64/2008-Cus. came on 9.5.2008 while the bill of entry was assessed on 21.4.2008. Despite notice the appellant did not appear. On last date of hearing it was specifically informed to the Counsel who mentioned on behalf of Shri A....