2007 (12) TMI 103

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....r. There is also no adjournment request. I find that the appellants, in their letter dated nil (received in the registry on 27-9-07) in response to an earlier notice of hearing, have requested for deciding the case on the basis of the grounds of appeal. As such, the submissions made by the appellants in writing have been taken on record and considered along with the case records and the submission....

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.... four weeks. There is no averment by the appellants that the time limit given by the Tribunal was not adhered to. Hence, it appears that the refund was paid within four weeks as stipulated by the Tribunal, and there was no delay beyond the specified time limit of three months to entitle the appellant for payment of any interest. Moreover, I do not find from the records any direction by the Tribuna....