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2012 (8) TMI 413 - AT - CustomsClaim of refund on the differential amount of duty paid - Commissioner (Appeals) re-remanded the matter - Held that:- The power of remand by the Commissioner (Appeals) has been taken away by amendment to Section 128 of Customs Act, 1962 w.e.f. 11-5-2001, thus Commissioner (Appeals) have to decide the issue himself instead of remanding the matter the lower authority.
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