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2017 (2) TMI 754 - AT - CustomsRefund claim - the machinery imported was covered under EPCG licence and the EPCG licence is now discharged - Held that: - Revenue's appeal is devoid of merits as the first appellate authority has merely stated the fact of the case in the impugned order. We find nothing improper in the said recording of the fact. The cross-objection of respondent-assessee is also of devoid of merits, as any refund application of duty paid needs to be processed under the provisions of Section 27 of the Customs Act, 1962. Appeal rejected - decided against appellant.
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