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2012 (6) TMI 151 - CESTAT, NEW DELHIClaim of refund - notification No. 102/2007-Cus dated 14.9.2007 - learned C.S. attendance was ignored on behalf of the appellant without proper Power of Attorney executed by the company - Held that:- If the respondent satisfy the authority, there is no hurdle to grant refund, if permissible by law - Documentary evidences in support of satisfaction of the notification are to be filed before the adjudicating authority within 6 weeks of receipt of this order or reference to the documents already filed - since burden of proof lies on the respondent to show that conditions of notification are satisfied.
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