2014 (7) TMI 400

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..... ppeal against the impugned order dated 22.05.2006 wherein the order No. PII/BKS/383/2005 dated 25.10.2005 allowing the refund claim of the respondent was upheld by the learned Commissioner (Appeals). 2. The fact of the case are that the respondent filed a claim for refund of Rs. 45,36,264/-. The said refund claim was rejected by the adjudication authority. On appeal before the Commissioner (Appea .....

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..... er. 4. It is an admitted fact that against the order dated 25.10.2005 of the learned Commissioner (Appeals), no stay has been obtained by the Revenue from this Tribunal. In the meantime the Asst. Commissioner has no power to reduce the refund claim to Rs. 17,17,011/-. In these circumstances, I do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the Revenue .....

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