2007 (6) TMI 76

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....II/46/2006, dt. 16-2-2006. 2. Considered the submissions made by both sides and perused the- records. The issue involved in this case is regarding the refund claim of the respondents. The respondent succeeded in their appeal before the CESTAT and filed refund claim before the adjudicating authority along with the Chartered Accountant Certificate and all the relevant documents to prove that they....