2012 (9) TMI 563

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....tered Accountant  For M/s. Kadam Exports Pvt. Limited   Per : Mr. M.V. Ravindaran;   These appeals have been filed by the Revenue against the orders in revision numbers 27/Commissioner/2010 dated 12.7.2010, 39/ Commissioner/2010 dated 24.08.2010, 40/Commissioner/2010 dated 27.08.2010 and 45/Commissioner/2010 dated 13.09.2010. Since all the appeals raise the same issue, they ar....

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....  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 refund of duty or an....