2004 (1) TMI 518

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.... [Order]. - In this appeal, the appellants have challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has rejected their appeal on the ground that there was no speaking order passed by the Asstt. Commissioner rejecting their refund claim. 2. I have heard the learned JDR and Shri S. Mani, Co. Representative. The perusal of the record shows that the appellants submit....