2010 (5) TMI 143

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....ri T.H. Rao, SDR For the Appellant Shri K.S. Venkatagiri, Adv. For the Respondents CORAM: Hon'ble Smt. Jyoti Balasundaram, Vice-President Hon'ble Dr. Chittaranjan Satapathy, Technical Member Per Dr. Chittaranjan Satapathy Heard both sides. The respondents provide telephone services. Earlier, they were part of Department of Telecommunication and in November, 2000, they became a corporate enti....

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....excess amounts paid in respective months, separate refund claims should have been filed for refund of the same.                         3. Keeping in view the fact that the respondents were required to file half-yearly returns, which were required to be assessed at the end of the 6-....