2014 (8) TMI 848

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....y Shukla, A.R. JUDGEMENT Per : Mr. H.K. Thakur; The above COD applications and appeals have been filed by the appellant with respect to OIA No. VAD-EXCUS-002-APP-650-652-13-14 dated 20.02.2014. 2. Shri P. Velayudhan, General Manager (Exports) appeared on behalf of the appellant for personal hearing in these matters. It was his case that there was delay in filing of rebate claims before the adj....