2013 (10) TMI 134

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.... H.K. Thakur These stay applications have been filed against OIA No.PJ/28 to 30/VDR-I/2013-14, dt.12.04.2013, passed by Commissioner (Appeals), Vadodara. The issue involved in all these appeals is recovery of irregularly sanctioned refund claims. 2. Shri Dhaval Shah, (Adv.) appearing on behalf of all the three appellants submitted that appellants are engaged in the construction of residential co....

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....), under his OIA No.PJ/346 to 348/VDR-I/2012, dt.29.10.2012 in remand proceedings, upheld the OIO No. dt.31.03.2009, wherein original adjudicating authority rejected the refund claim. Commissioner (Appeals) vide OIA No.PJ/28 to 30/VDR-I/2013-14, dt.12.04.2013 (which is the subject matter of present appeals), decided the appeal of the Revenue filed against the OIO dt.01.02.2010, under which refunds....