2017 (1) TMI 654

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....ised Representative Per : Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. SRP/233/DMN/2012-13 dtd. 19/03/2013 passed by the Commissioner (Appeals) of Central Excise, Customs & Service Tax, Daman. 3. The short point needs to be determined is whether the appellant had successfully established the fact that the duty of Rs. 6,66,633/-, claimed as refund and sanctioned ....