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2011 (6) TMI 44 - CESTAT, AHMEDABADRefund - excess Light Dues paid - Customs officer is the proper officer under the Light House Act, the Commissioner(Appeals) is having jurisdiction and is competent to decide such cases - Held that: the proper officer of Customs is empowered to sanction such refund claim on excess Light House Charges provided the claim is eligible otherwise and appeals arising out of such matters can also be decided accordingly - Appeal is allowed
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