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<h1>Appeal dismissed for discrepancies in order and refund claims, lacking proper scrutiny.</h1> The appeal was dismissed due to discrepancies in the order-in-appeal and refund claims. The Commissioner's authorization was found lacking proper ... Appeal - Memorandum The appeal was found not maintainable due to discrepancies in the order-in-appeal and refund claims, leading to dismissal of the appeal. The authorization by the Commissioner lacked proper scrutiny, resulting in the appeal being deemed not maintainable.