2009 (5) TMI 737

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..... adhyay, Consultant, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the present respondents would be at liberty to take appropriate steps to refund the amount, which was paid but not appropriated in the adjudication order. 2. The contention of the revenue .....

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