2008 (3) TMI 142

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..... on merit. 2. In the present case, the Commissioner (Appeals) rejected the portion of refund claim as time-barred. In the present appeal, the appellants are challenging the order whereby the portion of refund claim was held to be time-barred. 3. I have gone through the grounds of appeal where the appellant's contention is that the refund claim was not time-barred.  The refund claim was filed .....

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