2015 (2) TMI 658

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....untant  For the Respondent : Shri G.P. Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This COD application and appeals are filed by the appellant with respect to OIA No. PA-344-345-VDR-I-2012 dated 26.10.2012. Only one appeal No. ST/10193/2013 was filed by the appellant with respect to OIA dated 26.10.2012 which covered two orders-in-original passed by the Adjudicating authority. A....

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.... F. No. 334/13/2009-TRU dated 06.7.2009 issued by CBEC to argue that refund claim was filed within the prescribed time. Learned Chartered Accountant also filed written submissions earlier raising certain issues. 3. Shri G.P. Thomas (AR) appearing on behalf of the Revenue argued that while filing the appeals appellant has not given their pleadings in the grounds of appeal. It was his argument th....