2011 (3) TMI 1057

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....sing with the condition of pre-deposit, I proceed to decide the appeal itself with the consent of both sides. 2. After hearing both the sides duly represented by Shri P. Gupta, learned advocate appearing for appellants and Shri R.S. Srova, learned DR appearing for the Revenue, I find that original adjudicating authority has granted refund of credit availed by the appellants in respect of variou....

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....65 (105)(zzl) under notification No.41/2007-ST dated 06.10.2007 of Finance Act, 1994, as amended.     "10. I find that the respondent has not filed any documentary evidences against the appeal filed by the Revenue. They made only a written submission wherein contended that the Revenue appeal may be dismissed for the reasons that the objection and grounds raised therein were not s....

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.... on the short ground that the respondents have not been able to substantiate their claim of refund by production of documentary evidence. I find that the above route adopted by the Commissioner (Appeals) for allowing the Revenue's appeal is not justified. It was basically for the Revenue to submit documents in support of their contention that some of the documents verified and examined by the orig....