2000 (11) TMI 831

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....ent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against the order of the Commissioner (Appeals) confirming the rejection of a claim for refund filed by the Indian Institute of Technology, Mumbai. 2. The appellant had imported software, described as Bipole device, stimulation software, to use in its personal computer. It had claimed the benefit of Notification 70/81, and....