2007 (10) TMI 33

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..... C-IV/(SMB) - Dated:- 15-10-2007 - [Order per] - This appeal is directed against Order-in-appeal No. BR/251/THE-II/05 dated 18-10-2005. 2. Considered the submission made at length by both sides and perused the records. The issue involved in this case is regarding rejection of refund claim amounting to Rs. 6,15,050/- filed by the appellant before the authorities. It is the appellant's claim t .....

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..... ific clearances, though not liable to NCCD. The ld. advocate submits that these consignments were cleared by them prior to exemption notification. I am unable to find any cross reference of such information that NCCD is paid for clearances made for period prior to 17-5-2003. In the absence of any evidence on the invoices that these consignments were cleared by them prior to 17-5-2003, it is diffic .....

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