2005 (3) TMI 686

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....he Appellant. Shri R.K. Chandan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and considering the issue, it is found that the matter in this case is refund claim filed which was rejected on the grounds that the RTO certificates were submitted beyond time limit of three months provided under the relevant Notification exempting duty on vehicles ....