2007 (8) TMI 602

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....ri P.G. Mehta, Advocate, for the Respondent. [Order]. -  Commissioner (Appeals) has accepted the respondent's contention that the refund sanctioned to them cannot be adjusted against the unconfirmed amount when the respondents have not been given any opportunity to defend themselves as regards the interest. The said order of the Commissioner (Appeals) is impugned before me. 2. A....