2012 (6) TMI 926

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.....S. KANG : Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the order passed by the adjudicating authority rejecting the refund claim. 3. The impugned order is passed in pursuance to the remand order dated 20.7.2005 passed by the Tribunal. 4. The only contention of the appellant is tha....