2026 (2) TMI 559

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....R (JUDICIAL) For the Appellant : Shri P. Sai Makarand, Advocate For the Respondent : Shri V R Pavan Kumar, Authorised Representative ORDER [ORDER PER: P.V. SUBBA RAO] We have heard Learned Counsel for the appellant and Learned AR for the Revenue and perused the records. 2. The short issue which falls for consideration in this case is whether the appellant M/s Priyanka Refineries ....