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2021 (10) TMI 1491

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Full Text of the Document

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....lant : Shri N. Viswanathan, Advocate For the Respondent : Shri R. Rajaraman, Assistant Commissioner (Authorized Representative) PER : RAMESH NAIR This appeal is arising out of order of Commissioner (Appeals) whereby refund was rejected on the ground of jurisdiction. 2. Shri N. Viswanathan, Learned counsel appearing for the appellant submit that now the jurisdiction issue has been settl....

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