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2018 (2) TMI 87 - AT - CustomsRefund claim - interpretation of statute - sub-section (2) of section 129D of the Custom Act, 1962 - case of Revenue is that review order was mechanically issued without application of mind; hence, the review order falls foul of the requirements of sub-section (2) of section 129D of the Customs Act, 1962 - Held that: - It is not the dispute of the respondent that the grounds of appeal were different from the points or reasoning given in the file note sheet - the drafting of the appeal papers in the form CA2 required is just a procedure to implement the directions given by the Commissioner for filing the appeal. The legal requirement embedded in sub-section (2) of section 129D ibid has very much been followed and complied with. The matter is remanded back to the lower appellate authority to consider the appeal filed by the department afresh on merits - appeal allowed by way of remand.
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