2010 (7) TMI 340

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...., Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order]. - Heard both sides. The appellants had deposited an amount of Rs. 66,165.55 on 7-12-1989 during investigation and subsequently they had paid Rs. 30,000/- on 7-10-1991 as predeposit as directed by the Tribunal. Subsequently, the Tribunal vide Order No. 696/1995 dated 27-10-1995 decided the case in fav....

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....f Tribunal/Court has been specified in law only with effect from 11-5-2007. In this case, the case for refund had arisen earlier but the appellants have explained that due to the death of the dealing hand the refund claim could not be filed earlier and it was only during the departmental audit that they came to know they are entitled to the refund. In view of the fact that they have filed the refu....