2004 (4) TMI 501

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..... Order per : Justice K.K. Usha, President]. Heard both sides. We find that the appellant has made out a strong case in their favour. The Commissioner (Appeals) has not considered the contention on the basis of provisional assessment and also on the issue of unjust enrichment. The learned Counsel for the appellant submits that under these circumstances till the appeal is disposed of, the amoun .....

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