2005 (2) TMI 705

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.... None, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  These appeals filed by the Revenue are against orders of the Commissioner (Appeals) allowing two refund claims filed by the respondents. One of the impugned orders allowed a refund claim of Rs. 52,280/-, while the other allowed a refund claim of Rs. 2,64,852/- to the assessee. Both the refund claims had been ....

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....C.). 2. In these appeals, the main ground raised by the Revenue is that the time limit prescribed under Section 11B of the Act would apply to the above refund claims as no provisional assessment was involved. It has also been contended that provisions of Rule 173-I are subject to the provisions of Section 11B. Ld. JDR has reiterated these grounds of the appeals. No representation for the r....