1993 (1) TMI 305

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The petitioner filed a claim on the ground that the company was entitled to benefit of exemption for each categories (sic) under notification No. 120/75 dtd. 30.4.1975. This claim was turned down on the ground that it was barred by time. 3. Shri Neema, learned Standing Counsel for the Union of India contends that the petitioner ought to have filed this claim for refund within the statutory .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X