2016 (1) TMI 146

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....: Shri D K Sinha, Assistant Commissioner (AR) ORDER Per P S Pruthi The appellant have filed an appeal against the impugned Order-in-Appeal under which the Commissioner (Appeals) rejected the refund claim for the reason that the same was not filed within six months from the date of payment of duty in terms of Section 27 of the Customs Act. 2. The appellant imported goods. On examination....