2007 (3) TMI 467

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..... [Order]. This appeal has been preferred by the Revenue against the order of the Commissioner (Appeals) made on 14-2-05, holding that the refund claim of the respondent was rightly sanctioned and it was not time-barred. 2. The Assistant Commissioner, on the basis of the material on record, had concluded that the refund of Rs. 9 lakhs was admissible to the respondents under Section 11B o .....

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..... . It appears from the record that the Deputy Commissioner by order dated 29-7-02 in earlier proceedings, had advised the party to file a refund claim for Rs. 9 lakhs and in that regard, he made the following observations :- Lastly, I come to the issue of refund of Rs.9 lakhs debited by the party on 13-11-2001. It is clear that the party had paid this amount on the day of the search. The reason .....

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