1995 (1) TMI 211

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.... Member (T)]. - Though notice of hearing has been duly acknowledged by the appellants as well as by the advocate on record, none turned up for hearing. 2. The appeal is against the order in appeal No. V-2(17) 338/85, dated 30-9-1986. The issue relates to rejection of their refund claim as time barred. The duty payment has been made during the period from 11-3-1982 to 7-2-1983 and the refun....

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....appeal in the appellant's absence. Since there is a protest letter delivered to the Asstt. Collector on 24-3-1982, time bar of the refund claim cannot be said to have been attracted with effect from 24-3-1982. Hence, refund claim should be entertained on merits for the period from 24-3-1982. The objection taken by the lower authority that the appellants have not filed the appeal against the classi....