2015 (8) TMI 780

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.... Modh, learned counsel for the respondent. 2. While admitting this appeal on 1st October, 2007, the Court had formulated the following substantial questions of law : "Whether The Tribunal was correct in law in allowing the appeal of the respondent, on the ground that the show cause notice issued for recovery of refund subsequent to the order of Commissioner (Appeals) was barred by limit....

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....aggrieved, the respondent preferred an appeal before the Commissioner of Customs [Appeals], who vide order dated 21-2-06 rejected the appeal.  The respondent filed applications for refund of Rs. 2,78,918/- and Rs. 3,44,987/- on 22-11-01 and 19-2-02.  The said refund claims were sanctioned by the Deputy Commissioner of Customs vide order dated 25-9-02.  The said order dated 25-9-02 w....