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2014 (7) TMI 400

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.... Per: Ashok Jindal: The Revenue is in appeal against the impugned order dated 22.05.2006 wherein the order No. PII/BKS/383/2005 dated 25.10.2005 allowing the refund claim of the respondent was upheld by the learned Commissioner (Appeals). 2. The fact of the case are that the respondent filed a claim for refund of Rs. 45,36,264/-. The said refund claim was rejected by the adjudication authori....