2008 (5) TMI 229

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.... Revenue filed this appeal against the impugned order passed by Commissioner (Appeals). 2. The brief facts of the case are that the respondent filed a refund claim for duty paid in respect of goods cleared to a unit located in Special Economic Zones. The adjudicating authority sanctioned refund in view of the Notification No. 58/2003-C.E. dated 22-7-2003 which provides exemption from whole of Cen....