2007 (3) TMI 467

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....ri Prabaht Kumar, Advocate, for the Respondent. [Order]. - This appeal has been preferred by the Revenue against the order of the Commissioner (Appeals) made on 14-2-05, holding that the refund claim of the respondent was rightly sanctioned and it was not time-barred. 2. The Assistant Commissioner, on the basis of the material on record, had concluded that the refund of Rs. 9 lakhs w....

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....nnot be said that the amount was paid 'under protest'. 4. It appears from the record that the Deputy Commissioner by order dated 29-7-02 in earlier proceedings, had advised the party to file a refund claim for Rs. 9 lakhs and in that regard, he made the following observations :- "Lastly, I come to the issue of refund of Rs.9 lakhs debited by the party on 13-11-2001. It is clear that the....