2004 (6) TMI 70

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..... rder of the Commissioner (Appeals). The issue involved relates to admissibility of the refund claim which was rejected by the original authority on the ground that, the claim was made beyond the period of six months from the date of payment. It is revealed that, the amount of Rs. 59,94,279/- was deposited by the respondents in terms of directions given to the respondents by the Commissioner (Appea .....

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..... as payment under protest and accordingly he allowed the appeal. 2. The revenue's appeal is only stating that the department has appealed to the Supreme Court against the order of the Tribunal in favour of the respondents and the claim is time-barred. 3. Heard both sides. 4. So far as the appeal of the department filed in the Supreme Court against the Tribunal order is concerned, we note tha .....

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