2010 (3) TMI 696

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....cates, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Appellant filed this Appeal against the impugned order whereby refund claim of the Appellant was rejected. The Appellant filed 3 (three) refund claims for different periods. The adjudicating authority held that the refund claims for the period 1-3-1992 to 23-2-1992 (sic) is time-barred an....

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.... burden of duty has not been passed on and this clarification is after the passing of the impugned order. 4. The contention of Revenue is that the Appellant produced a Chartered Accountant Certificate which is on the basis of best of information and ac cording to information given by the Appellant and in view of this the Chartered Accountant certified that the burden of duty has not been passed o....