2010 (3) TMI 472

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..... at refund claim hit by time bar. Held that- refund claim held by all authorities as within time and filed only after receiving goods back. Refund claim not barred by time. - 77 of 2006 - - - Dated:- 5-3-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. REPRESENTED BY: Shri Y. Hariprasad, Advocate, for the Appellant. [Judgment per: K.L. Manjunath, J.]. - The learned counsel for the appell .....

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..... the duty paid initially on the sale of transformer. The Department-revenue contended that, the respondent is not eligible for refund as the goods were received back by the assessee. Therefore, it was contended that the claim of the assessee was barred by time. The Deputy Commissioner, after hearing the respondent. allowed the re fund application filed by the respondent. Against which the revenue .....

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