2005 (10) TMI 470

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....va, SDR, for the Respondent. [Order]. - None is present on behalf of the appellants despite notice. Heard ld. SDR for the Revenue. 2. The ld. SDR submits that the refund claim is barred by limitation as the period in dispute relates to 1-9-97 to 31-3-98. Whereas the refund claim was filed on 20-4-2001. Thus, there is a delay of more than seven years in filing the refund claim. Beside....