2009 (5) TMI 720

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..... DR, for the Respondent. [Order]. - Claims for refund of export cess paid by the appellants herein have been rejected on the twin grounds of limitation and non-production of original documents. 2. I have heard both sides. The claims have been filed well beyond a period of six months from the date of payment of cess and it is not the case of the appellants that duty has been paid 'under pro .....

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