2011 (6) TMI 373

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....pellants Shri Hari Radhakrishnan, Advocate and Shri S.D.S. Philip, Advocates for the Respondents Per Jyoti Balasundaram For reasons recorded below, we granted the prayer of Revenue for stay of operation of the impugned order of the Commissioner (Appeals) and proceeded to take up the appeal themselves for final disposal at this stage with the consent of both sides. 2. Claims for refund file....

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.... a joint representation had been made by the iron ore exporters (including them) through the Hindustan Chambers of Commerce vide letter dated 29.7.2008 which according to the respondents should be treated as a lodge of protest. This plea has not been considered by the lower appellate authority who has only given a finding on the non-applicability of Section 27 to the present claims for refund. The....