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2021 (3) TMI 1312
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....Authorised Representative, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim sanctioned to the appellant was rejected by the Ld. Commissioner (Appeals) by way of impugned order. 2. During the course of argument, the Bench made a query on which date of the adjudication order has passed and when the appeal was filed before the Ld. Commis....