ORDER
Smt. Archana Wadhwa
1. The Revenue has filed the present appeal against the order of the Commissioner (Appeals) by which he has set aside the order of the Asstt. Commissioner. Asstt. Commissioner had rejected the refund claim of the respondents for the months of August, October and December, 1999 in terms of notfn. 33/99 dt. 8.8.99 on the ground that the same were not filed by 7th of the next month. The Commissioner(Appeals) has observed that the notification in question does not envisage any separate application for refund and merely talks of submission of statement of duty paid with PLA particulars, which the appellants have complied with by way of submitting RT-12 returns. As such the only condition under para 2A of the notification stands fulfilled by submitting of the statement by the 5th of the following month.
2. After hearing both the sides I find that identical issues have already been decided by this Tribunal infavour of the respondents. No infirmity is found in the views taken by the Commissioner(Appeals). Accordingly I reject the appeal filed by the Revenue.
Pronounced in the court.