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1982 (12) TMI 193

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....B. Gujral, Vice President; Smt. S. Duggal, Member (Jud.) and Shri K.L. Rekhi, Member (Tech.)].- No one appeared for the appellant when the case was called for hearing today. Shri M. Chatterjee appeared for the Department. The Bench decided to proceed with the case on merits and heard Shri Chatterjee. 2. Shri Chatterjee pointed out that in this case the appellant was claiming refund of counterva....