2007 (10) TMI 470

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....e Appellant. Shri A.N. Sharma, Jt. CDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - As none appeared for the appellant inspite of notice, we heard ld. DR and perused the records in the appeal against the order of the Commissioner (Appeals) rejecting the claim of the appellant for refund of Rs. 3,72,762/- as barred by limitation under Section 11B of the Central E....