1994 (3) TMI 109

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..... 85 from respondent No. 1. The amount of refund is about Rs. 4,70,000/-. This refund was refused by respondent No. 3. Against the order of refusal by respondent No. 3, an appeal lies to the Tribunal. 3.The petitioner frankly concedes the position that appeal does lie but by now this stands barred by time. 4.In my view, a more satisfactory solution is available on the terms of statute itself. I .....

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