2005 (9) TMI 573

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....rder]. - This is an appeal by the Revenue. There is no representation for the respondents despite notice. In the past also, there was no response to hearing notices issued to them. In the circumstances, I am inclined to dispose of the appeal after examining the records and hearing the learned SDR. 2. Learned SDR has reiterated the grounds of appeal. The only ground raised by the appella....

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....ed 20-11-2001 set aside the entire demand. Thus the assessee became eligible for claiming refund of Rs. 96,646/-. The order-in-appeal was not challenged by the department. Nevertheless, the refund claim was rejected by the original authority. Appeal filed by the assessee against rejection of the refund claim of Rs. 96,646/- was allowed by the Commissioner (Appeals). In the present appeal, the depa....