2001 (10) TMI 484

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....t. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - Issue relates to refund claim. The refund claim has been rejected by the authorities below on the ground that there was a delay in filing the refund claim/letter of protest. Shri Raghu submitted that the amount was paid even before the issue of show cause notice and since the matter has been challeng....

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....udicating authority but the assessee filed appeal against the said order - such reversal to be treated as made under protest - claim filed after six months from relevant date not time-barred. 2. Heard Smt. Radha Arun, learned DR appearing for the Revenue. 3. On a careful consideration of the submissions made by the both sides and taking into consideration that the assessee has made....