2008 (5) TMI 105

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....appellant is a 100% EOU and paid establishment charges to the Revenue for availing the services of departmental officers and subsequently filed refund of the same, which was rejected by the original adjudicating authority as also by the Commissioner (Appeals). It was observed by the authorities below that as per the Board's Circular No. 31/2003 dated 7-3-2003, an option was given to 100% EOU for u....