2013 (12) TMI 1285

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....ner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed the appeal against the impugned order passed by the Commissioner (Appeals) in respect of the refund claim of the appellant. Appellant filed a refund claim for the period April 2001 to March 2002. The adjudicating authority held that the claim for the period April 2001 to February 2002 is time-barred in view of the pro....