2004 (4) TMI 175

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....aring for the Revenue, I find that the Commissioner (Appeals) vide his impugned order has held that the refund claim of Rs. 1,09,026/- should be given to the respondent by way of cash, if the Asst. Commissioner is satisfied that the respondent are not in a position to utilise the credit in RG 23 Pt. II. While ordering so he has taken into consideration the Tribunal's decision in the case of C.C.E.....