2009 (10) TMI 750

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....his appeal filed by the Department is directed against grant of a refund to the respondent (assessee) by the lower appellate authority. The learned SDR has reiterated the grounds of this appeal. There is no representation for the respondent despite notice, nor any request of theirs for adjournment. 2. The respondent had claimed refund of duty of Rs. 6,03,695/-. The original authority rejected t....

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....ions") filed by the respondent. These written submissions are accompanied by numerous documents, one of which is the order of finalisation of provisional assessment, dated 28-3-1996. The refund claim in question was filed in the month of February, 1995. Obviously, it was filed prior to finalisation of the provisional assessment (Apparently, it was filed by the assessee upon having found excess pay....