2005 (12) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A/61/2006-WZB/C-IV(SM) - Dated:- 26-12-2005 - Dr. Chittaranjan Satapathy, J. REPRESENTED BY : Shri V.R. Mori, Consultant, for the Appellant. Shri M.K. Srivastava, SDR, for the Respondent. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itted by them were also returned to them on 31-5-2002. Subsequently, the refund claim filed by them has been rejected on the ground of time bar. 2. Considering all aspects of the case, I am inclined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X