2004 (8) TMI 232

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....teel Bars and sought clearance under Bill of Entry No. 9314 dated 26-8-1996, while assessing the duty, exchange rate was wrongly taken as 1 Australian dollar of Rs. 28.23 against Austrian Shilling of Rs. 3.42. This resulted in over payment of duty. The appellant preferred a refund claim of only Rs. 1,71,426/- due to calculation mistake, as they did not take into consideration the excess payment in....

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....to decide the issue afresh. The appellant approached the lower appellate authority for the refund in accordance with the directions of the Commissioner (Appeals). The claim was rejected by the lower authority on the ground that it is time-barred. The amount involved is Rs. 1,06,070/- against this order the appellant went in appeal to the Commissioner (Appeals), once again this time a different Com....

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.... refund of excess duty paid towards CVD is admissible the lower original authority instead of granting the refund as per the directions of the Commissioner (Appeals) rejected it on the ground that it is hit by limitation. In the second round of litigation the Commissioner (Appeals) upheld this order of the lower authority. 4. I find that when once it is held by one Commissioner (Appeals) that a....