ROCKMAN INDUSTRIES LTD. Vs. C.C.(ICD)

JUDGEMENT

(1.) APPELLANTS have come in appeal against the Order -In -Appeal CCA/ICD/17/10 dated 19.3.2010. Commissioner (Appeals) after due consideration, rejected the appeal of the appellants.

(2.) FOR brief facts of the case, para 2 to para 4 are adopted for consideration.

(3.) DY . Commissioner vide Order -In -Original no. 663/09 dated 10.11.2009 has rejected the refund claim filed by the appellant beyond the prescribed period of limitation of six months.