2012 (8) TMI 80

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....garwal, Additional Commissioner (AR) for the appellant   Shri Bharat Raichandani, Advocate for the respondents   Per: Ashok Jindal:   Revenue has filed these appeals against the impugned orders of the Commissioner (Appeals). As the issue involved in all the appeals are common, therefore, all the appeals are being disposed of by a common order. 2. The facts of the case ar....

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....tions of the respondents and except in appeal Nos. C/433 & 434/2009, he, in principle, sanctioned the refund claim but remanded the matter subject to verification of the documents in support of the claim for refund by the adjudicating authority i.e., CA. certificate, balance sheet and other relevant documents. In appeal Nos. C/433 & 434/2009, the Commissioner (Appeals) examined the adjudication or....