2007 (7) TMI 272

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.... Ld. DR on behalf of the revenue. None appeared on behalf of the respondent. The revenue filed this appeal against the impugned order insofar as Commissioner (Appeals) allowed interest on delay in payment of the amount of the refund claim. 2. After hearing Ld. DR and on perusal of the record, it is seen that the present case relates to refund claim application. Commissioner (Appeals) held that ....