2003 (9) TMI 674

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....bsp;None appeared when the matter was called. However, there was a request from the party to consider the case on merits. Accordingly, I proceed to pass this order after hearing Shri L. Narasimha Murthy, learned DR, for the Revenue. 2. It was submitted in the written submission, quoting the observations made by the Commissioner (Appeals), that the assessee is eligible for refund of Rs. 22,70....