2022 (7) TMI 1346

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..... rom perusing both the remedies. The delay has been satisfactorily explained. The delay condonation application is accordingly, allowed. - Application no 50054 of 2022 , Defect Diary No. 50971 of 2022 - _114/2022__ - Dated:- 4-7-2022 - MR. JUSTICE DILIP GUPTA, PRESIDENT MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B.L. Narasimhan, Advocate for the Appellant Shri Rakesh Agarwal, Au .....

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..... o reject the refund claim since the amount was already availed in TRAN-I and by order dated 24.04.2018 the refund claim was rejected by giving categorical holding that TRAN-I has been verified. The applicant filed an appeal before the Commissioner (Appeals) which was also dismissed by order dated 14.06.2019. 2. Shri B.L. Narasimhan, learned counsel appearing for the appellant pointed out that i .....

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