2007 (6) TMI 337

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....nt. Shri D.S. Negi, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. Commr.(A)/33/VDR-II/2006 dt. 5-4-2006. 2. Heard both sides. 3. The matter is coming up for the second time before the Tribunal. The case has a long history and the relevant facts, in brief, are as follows :- (a)     During the....

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....nputs can be verified with reference to the records, they should be allowed the credit. As such, the impugned orders passed by the lower authorities are set aside and the matter is remanded to the original authority to decide the matter afresh with reference to the available records and after giving a reasonable opportunity of hearing to the appellants." (d)    The Original Autho....

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....sound. The Department has filed the appeal against the order of the Original Authority granting cash refund. But, on specific query, it was submitted by the Ld. DR that no show cause notice has been issued for recovery of the wrongly granted refund. If that be the case, the question of any benefit out of Commissioner (Appeals)'s order is not there for the Department. 4.2. Further, Ld. Auth....