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2008 (1) TMI 250

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....0(CRC)/2007 (JNCH) dated 28-7-2007 by which the learned Commissioner (Appeals) has upheld the sanction of refund claim to the respondents. 2. Heard both sides. 3. On perusal of the records, I find that the issue being in a narrow compass and at this stage the appeal itself can be disposed of. Hence, after dismissing the stay application, the appeal itself is taken up for disposal. 4. The issue ....