2007 (2) TMI 446

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....DR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the refund of credit taken by the appellant in pursuance to the order passed by the Commissioner (Appeals) was held to be time-barred. 2. The brief facts of the case are that in the year 1996, the adjudicating authority confirmed the demand afte....

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....missioner (Appeals) held that the claim of the appellant was time-barred and credit was reversed in the year 1998 and re-credit was taken in 2001. 3. The contention of appellant is that as the adjudication order vide which the credit was disallowed was challenged by the appellant and during the pendency of the appeal, the credit was reversed in protest as is evidence from the letter dated ....

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....case, the appellants reversed the credit during the pendency of the appeal at the asking of the Revenue and the same was challenged by filing the appeal before the Commissioner (Appeals). The Commissioner (Appeals) allowed the appeal. Revenue filed appeal before the Tribunal and the same was also dismissed. As denial of credit which was originally made by the adjudicating authority was set aside b....