2015 (9) TMI 43

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....rned counsels appearing for the petitioner and the learned counsel appearing for the respondents. 2. The main contention of the learned counsel appearing for the petitioner is that the impugned order of the first respondent, dated 7.8.2012, is arbitrary and illegal, as he had rejected the claim for refund made by the petitioner, by filing form 'W', manually. In fact, there is no Rule or R....