2014 (7) TMI 66

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....ned order wherein the learned Commissioner (Appeals) allowed the refund claim of Rs. 10 lakhs filed by the respondent. 2. Brief facts of the case are that an investigation took place by DGCEI officers on the premises of the respondent. During the course of investigation, the respondent paid as um of Rs. 5,00,000/- on 03.10.2002. The adjudicating authority adjudicated the matter and as per the s....

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....None appeared on behalf of the respondent nor any request for adjournment has been received. Since the matter has been posted for hearing several times, therefore the matter is taken up for final disposal. Heard the learned A.R. 4. The learned A.R. submits that in this case the appellant paid an amount of Rs. 5,00,000/- each on 19.09.2002 and on 03.10.2004 which is beyond one year period as pre....