2016 (12) TMI 141

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....spite notice, there is none for the party.  Brief issue in this appeal is whether refund claim can be granted beyond limitation when there is no protest on record. 2.  Brief facts of the case are that M/s ARK Synthetic Processors situated at C/o Khatri Textile Compound, Saki Vihar Road, Opp L & T Gate No. 9, Powai, Mumbai- 400 072.  Consequent to the decision of Hon'ble Supreme Cou....

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....iterated the findings of the Commissioner (Appeals) and submitted that the appellants could not claim refund on the basis of another asessesee's case and their eligibility for refund had to be examined independently.  In this regard, he invited attention to para 99 of the judgment of Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. vs. Union of India - 1997 (89) E.L.T. 247 (S.C.)....