1999 (3) TMI 101

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....peal No. YPP/1133/M.III/98, dated 27-11-1998 passed by the Commissioner (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the Asstt. Commissioner of Central Excise, Division X, Mumbai-II rejected the refund claim of Rs. 1 lakh filed by the applicant. The refund claim arose on account of export through bond in terms of Rule 57F(4) of the CER, 1944 and consequential claim of the i....