2005 (12) TMI 197
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted 24-3-2004 by which the Commissioner (Appeals) has held that the refund sanction orders have not been reviewed by the Department and therefore the refund was due. The show cause notice later issued to reopen the matter on the ground of unjust enrichment is not in terms of law and ratio of the following judgments :- (i) Digvijay Cement Co. Ltd. ....
TaxTMI