2009 (9) TMI 795

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....fund of Rs. 1,73,463/- paid in 1998 and 1999 by debit in RG-23C Part II, while the said amount was paid by debit in RG-23A Part II on 29-1-1999 under protest has been rejected by the authorities below on the ground that the claim is hit by limitation. 2. I have heard both sides on the appeal against such rejection. Once payment was made in 1999 by debit in RG-23A Part II, the assessees shoul....