2007 (1) TMI 411

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....s an appeal against the Order No. AT/504/bel/2005 dated 22-9-2005 of the Commissioner (Appeals) by which the appellant's appeal against the order of the Assistant Commissioner No. 62/04-05 dated 11-4-2005 was rejected. 2. Heard both sides. 3. By the order dated 11-4-2005, the Assistant Commissioner sanctioned the refund of Rs. 5 lakhs, which was paid by the appellant during  the&n....

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....nd from the available records that no rectified refund claim was filed by the assessee thereafter. Even in the present claim, they did no submit the original TR-6 challan till 5-4-2005, which was required as an evidence of the payment of the amount for which refund is claimed. Further, the disputed matter is still not finally settled. The departmental appeal against the Commissioner (Adj)'s Order-....