2001 (5) TMI 892

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....Das, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri V.K. Chaturvedi, ld. SDR and Shri P.R. Das, ld. Adv. 2. Commissioner (Appeals) has allowed the respondents' appeal before her relating to the refund in terms of Notfn. No. 33/99 by observing that the statements show....