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2014 (9) TMI 615 - HC - Central ExciseRefund of export duty - original claim was filing before wrong authority - transfer of case - Held that - It appears that now the authority to adjudicate upon refund application is transferred to the authority mentioned in paragraph 4 the petitioner need not submit fresh application for refund and whatever application and supporting documents have been produced before the earlier authority the same may be transferred to the authority mentioned in paragraph 4 within the period of 1 (one) week from today so that the adjudication can be completed by the said authority on considering the same. Decided in favour of assessee.
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