2005 (12) TMI 173

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....eeran, Member (J)]. - The Revenue is aggrieved with the Order-in-Appeal No. 46/2003, dated 13-6-2003 by which the Commissioner (Appeals) has held that the refund under Rule 173L is complete by itself as far as the refund of duty on goods returned are concerned as long as provisions of the rule are complied with. He noted that the refund in terms of Rule 173L and hence time limit under Section 11B ....