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COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD versus AMTEX (PVT.) LIMITED, FAISALABAD


Refund Claims of Refund Claims Section 10, 66, 67 and 46 Refund Claims filed by the person registered for the respective period were rejected by the Assistant Collector under which the Assistant Collector was approved. Appeal was filed by the person registered against the order. Accepted by the Commissioner (Appeal), the Appellate Tribunal's Department of Representatives could not reject the Collector's appeal before the Department filed an appeal, with no concrete material evidence in the power of the Department Representative's motion. Was not so to maintain the Collector's appeal. And the appeal at the location was dismissed

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