2020 (7) TMI 362

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....lant Ms. K. Komathi, JC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S. The above appeal has been filed by the appellant aggrieved by the rejection of refund claim by the authorities below observing that the assessment of Bill of Entry has not been challenged by the appellant by filing appeal before appropriate forum. 2. Today, when the matter came up for hearing, learned counsel Shr....