2014 (1) TMI 468

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.... For the Respondent: Shri Manoj Kutty, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 2,66,873/- which has been held as eligible refund by the adjudicating authority but on an appeal by the department, held as ineligible by the first appellate authority. 2. Heard both sides and perused the record. 3. On perusal of records, ....