2001 (10) TMI 484

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..... per : G.A. Brahma Deva, Member (J) (Oral)]. Issue relates to refund claim. The refund claim has been rejected by the authorities below on the ground that there was a delay in filing the refund claim/letter of protest. Shri Raghu submitted that the amount was paid even before the issue of show cause notice and since the matter has been challenged up to the logical conclusion there was no del .....

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..... l against the said order - such reversal to be treated as made under protest - claim filed after six months from relevant date not time-barred. 2. Heard Smt. Radha Arun, learned DR appearing for the Revenue. 3. On a careful consideration of the submissions made by the both sides and taking into consideration that the assessee has made payment even before the issue of show cause and challenged .....

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