2000 (8) TMI 830

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....for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the four appeals are being disposed of by a common order as the issue involved is the same. 2. The Asstt. Commr. vide his impugned order has observed that the refund claim filed by the appellant cannot be sanctioned inasmuch as the assessments were provisional. He has further....