2011 (9) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia, Advocate for Appellants Shri B.L. Soni, D.R. for Respondent Per D.N. Panda: Learned Counsel Sri Kakaria vehemently opposed the first appellate order which has denied him refund. According to first appellate order, refund application was filed on 12.2.2009 although the Appellant was successful before Hon'ble High Court of Allahabad on 11.3.2005 and by abnormal and unreasonable delay, the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D.R. supports the order of the authorities below submitting that when the appellant claimed refund after 4 years of disposal of writ petition by Hon'ble High Court and there was no protest lodged in the manner prescribed by law, mere mention of 'protest' in challan dated 12.4.2004 does not entitle the appellant to belated refund claim. 3. Heard both sides and perused the record. 4. There is no d....