2003 (7) TMI 608

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. [Order]. - The appellant is absent and unrepresented and requests decision on merits. 2. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the dismissal by the Assistant Commissioner of the claim for refund under Rule 173L on the ground that the assessee was not able to establish that the goods had in fact been rejected by the buyer and hence requi....