2015 (6) TMI 1159

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....e Appellant Dr. A. K. Nigam, Addl. Commissioner (AR) For the Respondent JUDGEMENT Per : ARCHANA WADHWA After hearing both the sides, it is seen that the appellants refund claim to the extent of Rs. 1,47,24,880/- stands sanctioned by the impugned order but was appropriated towards the earlier demands confirmed against them. In such a scenario, we are of the view that provisions of Section 35F....