2001 (5) TMI 484

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....or the Respondent. [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. Th....

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....g the refund claim, the matter 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....