2010 (3) TMI 977

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..... f the impugned order which set aside the O-I-O and granted the refund to the respondent. 2. Respondent is absent, but has sent a written submission for the consideration and deciding the issue on merits. 3. Heard the learned DR. 4. The issue involved in this case is regarding the refund claim arising out of the option of the assessee to avail benefit of Notification No. 30/2004 dated 9-7-200 .....

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