2011 (1) TMI 94

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Full Text of the Document

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....judicating authority had granted refund of Rs.1,17,18,116/- to the assessees herein against which the Revenue went up in appeal to the Commissioner (Appeals) who dismissed the appeal of the Revenue on the ground that the grounds of appeal of the Revenue have been drafted subsequent to review order and the grounds of appeal did not exist at that time and this shows that the review order has been me....