2004 (2) TMI 436

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.... Shri B.H. Mangtani, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appeal arose out of the order of the Commissioner (A) who in the impugned order held that the appellants before him were entitled for refund of Rs. 10,07,661/-. 2. The Revenue's contention in the appeal is that the respondents did not file any appeal against the order of the Commissioner who ....