2003 (11) TMI 186

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..... being rejected on 16-7-1996. The D3 intimation was prepared on 17-7-1996 and was filed on 18-7-1996 within 48 Hrs. of receipt. The goods were subsequently cleared after re-processing on 21-7-1996 on payment of duty. The refund claim for Rs. 63,342/- has been disallowed by the lower authorities on the ground that the D3 intimation was not filed within 24 Hrs. The applicants did not also file an ap .....

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