2013 (2) TMI 79

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....e order in appeal No.15/2011(STC)/MM/Commr.(A)/Ahd, dt.12.01.11 vide which the first appellate authority has rejected the appeal filed by the appellant on rejection of the refund claim by the adjudicating authority.   2. After hearing both sides for some time on the appeal, I find that the first appellate authority has recorded the finding that the appellant was not able to justify the refun....