2014 (1) TMI 1505

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..... on different point. Only under misconception by both sides litigation cropped in to march to Tribunal in second round. Once the claim is maintainable and there is no direction for examining time-bar, nor there was any foundation in show cause notice - Decided in favour of assessee. - ST/1393/2011-SM(BR) - Final Order No. 480/2012-SM(BR)(PB) - Dated:- 26-4-2012 - Shri D.N. Panda, Member (J) .....

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..... on when Revenue was convinced that there was no unjust enrichment the matter was looked into from time-bar angle. The appellant did not succeed on that point. 3. Perusal of appellate order reported in 2009 (14) S.T.R. 161 (Tri.-Del.) shows that the appellant s refund claim was maintainable and tax paid by the appellant under misconception of law was to be refunded. For testing eligibility of the .....

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