2022 (7) TMI 986

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....hajharia, AC (AR) for the Respondent ORDER The above appeal is filed by the appellant aggrieved by the rejection of the refund claim by the authorities below. 2. On behalf of the appellant, ld. Counsel Shri S. Elayaperumal appeared and argued the matter. He submitted that the appellant had filed application for refund of special additional duty in terms of Notification No. 102/2007-Cus da....