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2017 (9) TMI 1334 - AT - CustomsRefund of amount deposited in Customs House Treasury, where no export took place - rejection on the ground of time limitation - Held that: - the lower authorities had not examined the facts of the case particularly the assessment of the shipping bills as contended by the ld. Counsel on behalf of the appellants - The matter is remanded to the Adjudicating Authority to decide afresh after considering the facts and the case laws after observing the principles of natural justice - appeal allowed by way of remand.
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