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....r the Appellant. Shri N. Bhanu Kiran, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-001-APP- 023-18-19 dated 27.04.2018. 2. The facts of the case are that the appellant had filed refund claim on 31.07.2014 which was rejected by the lower authority as well as the first appellate authority but on ....