2012 (7) TMI 136

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....; This appeal is filed by the Revenue against the Order in Revision No. 36/Commissioner/2010 dated 23.8.2010.   2. Shri R.R. Dave, learned advocate appearing for the respondent submits that they have filed the cross-objections against the grounds taken by the department. I find that the cross objection is only the submissions in support of impugned order before me. Accordingly, the cross ob....

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....oduced :-   3. After going through the records and submissions made by the noticee, I am satisfied that the objections to the grant of refund, as detailed in Para 1 above, are not sustainable for the reasons which have been adequately elaborated in the defence reply in Para 2 above, and need not be repeated here. Even otherwise, it is now an established principle of law that the grant of ref....