2012 (6) TMI 521

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..... Held that:- no manner of challenge against the reliance placed by learned Commissioner (Appeals) on the Board's circular - application is dismissed. - ST/1492/2010 - 872/2011 - Dated:- 27-9-2011 - P G Chacko, J. For Appellant: Mrs Sabrina Cano, JDR Per: P G Chacko: This application filed by the department seeks stay of operation of the appellate Commissioner's order granting refund o .....

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..... ed or not. Learned Commissioner (Appeals) allowed the claim without time bar after holding that the amount paid by the party did not represent any tax. Learned Commissioner (Appeals), in this connection, relied on the Board's Circular No. B/11/1/2002-TRU dated 01.08.2002 as also the Tribunal's decision in the case of Indian Ispat Works (P) Ltd. 2006 (3) S.T.R. 161 (Tri.-Del.) . Surprisingly, .....

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