2008 (4) TMI 703

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..... 2008 and G.A Nos. 983 & 982 of 2008 - - - Dated:- 23-4-2008 - Pinaki Chandra Ghose and Sankar Prasad Mitra, JJ. ORDER This application has been filed by the petitioner/appellant challenging an order passed by the learned Tribunal. The application has been filed after the period of limitation. The petitioner could not explained the delay in filing this application. No sufficient cause h .....

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..... r refund provided the assessee prefers a refund claim as required under the law. In view of that we do not find that there is any merit in this application to admit this appeal so filed by the appellant/petitioner. Hence this application is dismissed, however without any cost. All parties concerned are to act on a xerox signed copy of this order on the usual undertakings. Urgent xerox cer .....

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