2007 (12) TMI 337

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....[Order]. - Heard learned S.D.R. Nobody appeared for the appellants despite notice and adjournments granted earlier. There is also no adjournment request. I find that the appellants, in their letter dated nil (received in the registry on 27-9-07) in response to an earlier notice of hearing, have requested for deciding the case on the basis of the grounds of appeal. As such, the submissions made ....

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....rtment was subsequently rejected by the Tribunal with the direction that the refund should be sanctioned within a period of four weeks. There is no averment by the appellants that the time limit given by the Tribunal was not adhered to. Hence, it appears that the refund was paid within four weeks as stipulated by the Tribunal, and there was no delay beyond the specified time limit of three months ....