2003 (8) TMI 115

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....- This appeal is against the refusal of payment, of a refund claim amounting to Rs. 42,345.06 which was pre-deposit made with the Department against a demand made in Form DD2 No 37111, dated 24-4-76, pursuant to an order of the Hon'ble High Court of Andhra Pradesh. 2. After hearing both sides and considering the issue involved herein, it is found - (a)  the eligibility to the refund of ....

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....ted in the bank and stated that the TR6 challan was misplaced. The evidence of amount deposited is essentially required to enable me to satisfy and grant refund but the assessee failed to do so. In view thereof, I am not inclined to accept the contention of the assessee and accordingly they are not eligible for refund." (b) The reading of the above findings indicates that the lower authority ha....