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2005 (12) TMI 366

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.... Shri Pramod Kumar, DR, for the Respondent. [Order]. -  The claim for refund under Rule 173L was settled in favour of the appellants on 22-8-01. Consequent to this settlement the Asst. Commissioner ordered the appropriation of the said amount against a pending demand on some other issue. The assesssee went in appeal, which was allowed by Commissioner (Appeals) on 30-4-03 consequent to t....

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