2016 (12) TMI 193

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..... ORDER The Commissioner (Appeals) had rejected the appeal filed by the department as time-barred without going into the merits of the case.  2.  The Ld. A.R. appearing for the department submits that the Commissioner (Appeals) was not correct in rejecting the departments appeal as time-barred since the reviewing authority had received the OIO dt.28.1.2010 only on 3.5.2010 and the rev .....

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..... the claim of refund had rightly sanctioned the same and there is no infirmity in the order passed.  He further submits that this is an old matter and the dispute is capitalized by the department which is causing undue harassment to the respondent-assessee. Accordingly, the appeal filed by the department may be dismissed to put the dispute at rest. 4.  Heard both sides.  I find that .....

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