2001 (5) TMI 484

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....[Order]. - When this application was taken up I find that the appellants have claimed inability to attend and have requested that the appeal be decided on merits. I do so on hearing the departmental representative. 2. In terms of the query made by the Bench sitting on 22-12-2000 Shri Choubey informed the Bench that the amount sanctioned has been paid. 3. The appellant was operating u....

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....ter was taken up before the Commissioner. The Commissioner observed that the refund claim was made under Rule 173S and therefore it was not refund of deposit. Applying the time-bar, he reversed the lower order resulting in the present appeal. 4. In the appeal memorandum the same claims are made as were made earlier. 5. I have seen the relevant rules. Rule 96ZGG speaks of a situation wh....