2013 (5) TMI 171

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..... Khole, Dy Commissioner (A.R.) JUDGEMENT Per Ashok Jindal The appellant is in appeal against the impugned order wherein the refund of excise duty paid was denied on the premise that the same has been filed beyond the period of limitation. 2. Heard both sides. 3. The fact in short is that the appellant imported one consignment of pigments and paid duty as per the assessable value of Bills of ....