2022 (7) TMI 986

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.... 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 dated 14.9.2007 as amended by Notification No....