2010 (8) TMI 502

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..... d in any case, the appellants had filed the refund claim even before the order of the Tribunal was passed - Hence, there is no justification whatsoever to hold the refund claim to be time barred. unjust enrichment - Find that the lower appellate authority has given a finding in this regard in favour of the appellants and there is no appeal against such finding, by the department. Hence, allow .....

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..... ,20,519 18-7-96 Rs. 42,79,600 27-12-96 Rs. 1,63,00,119 2. Payment made against above demand pending appeal. Rs. 89,04,700 13-1-98 Rs. 73,95,419 27-3-98 Rs. 1,63,00,119 3. Commissioner (A) passed common Order dropping demand on 12 .....

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..... ty payment under protest. Moreover, the department filed an appeal against the lower appellate authority s order and that came to be decided in favour of the appellants only on 30-5-03, dismissing the department s appeal. The appellants had filed a refund claim well before that date on 26-3-02. Prior to 2007, no time limit was prescribed for filing of a refund claim consequent upon refund arising .....

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