appears to be a website (often stylized without the dot, as in the keyword) that offers free MP3 downloads of Bengali, Hindi, and English tracks. The "23" in the name is a common numerical pattern used by many regional music archive sites to differentiate themselves from similar portals.
What is transcoding? It means a file originally ripped at 96kbps is resaved as a 320kbps file. The file size increases, but the audio fidelity does not. You are essentially downloading a large, low-quality file packaged in a high-quality wrapper.