2002 (10) TMI 654

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..... spondent. [Order per : P.S. Bajaj, Member (J)]. These two appeals have been filed by the appellants against the common order-in-appeal dated 20-5-2002 vide which their appeals against the order-in-original dated 5-7-2001, passed by the Deputy Commissioner rejecting their refund claims, had been dismissed. 2. The facts are not much in dispute. The appellants filed refund claims for the .....

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..... oning the delay without proper justification. He has also refused to deal with the matter on the ground that the appellants had approached the Tribunal for the refund of the claim by moving the misc. applications. On the face of it, the impugned order of the Commissioner (Appeals) cannot be sustained. He should have decided the prayer of the appellants for the condonation of the delay taking into .....

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