2007 (10) TMI 33

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.... 2. Considered the submission made at length by both sides and perused the records. The issue involved in this case is regarding rejection of refund claim amounting to Rs. 6,15,050/- filed by the appellant before the authorities. It is the appellant's claim that this amount has been claimed as refund on the ground that the amount paid by them as NCCD is not payable and hence they are claiming t....