2013 (12) TMI 1501

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..... he same is hereby condoned. The matter is being remanded to the adjudicating authority to consider the claim of refund on merits - appeal allowed by way of remand. - C/783/2010-Mum - Final Order No. A/379/2014-WZB/C-IV(SMB) - Dated:- 23-12-2013 - Shri Anil Choudhary, Member (J) Shri Bharat Raichandani, Advocate, for the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respon .....

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..... he disturbance of normal life and order, they could file the claim only on 1-12-2008 (29-11-2008 and 30-11-2008 being the Saturday and Sunday respectively). The Commissioner (Appeals) has rejected the appeal observing that there can be no relaxation in filing the refund claim for whatever reasons, even if beyond the control of the appellant. Being aggrieved, the appellant have moved before this Tr .....

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